Individual Retirement Arrangements The following discussions explain some of the effects of divorce orseparation on traditional individual retirement arrangements (IRAs).Traditional IRAs are IRAs other than Roth, SIMPLE, or education IRAs. Spousal IRA.If you get a final decree of divorce or separate maintenance by theend of your tax year, you cannot deduct contributions you make to yourformer spouse's traditional IRA. You can deduct only contributions toyour own traditional IRA. IRA transferred as a result of divorce.The transfer of all or part of your interest in a traditional IRAto your spouse or former spouse, under a decree of divorce or separatemaintenance or a written instrument incident to the decree, is notconsidered a taxable transfer. Starting from the date of the transfer,the traditional IRA interest transferred is treated as your spouse'sor former spouse's traditional IRA. IRA contribution and deduction limits.All taxable alimony you receive under a decree of divorce orseparate maintenance is treated as compensation for the contributionand deduction limits for traditional IRAs. More information.For more information about IRAs, see Publication 590.