On the IRA Contribution Worksheet the maximum is $7,500 per taxpayer.  Line 1 is $7,500, Line 5 is $7,500, Line 9 is $7,500, Line 12 is $0.  On the IRA Deduction Worksheet, Lines 3 and 4 are $7,500 for each taxpayer; Lines 10 and 16 are $0.