Roth IRA contribution for a deceased spouse

[SOCAL Al]

Spouse dies in 2020.  Can suriving spouse contribute to both Roth IRA's for 2019?

[rbynaker]

No.  A quick Google search found hits referencing PLR 8439066:

"Since A is deceased, the contribution made by Estate X would not be a contribution for retirement purposes. Since A had not made a contribution to B's spousal IRA before her death, Estate X cannot, subsequent to A's death, make a contribution to B's spousal IRA based upon the compensation A received during taxable year [the year of A's death].
Based on the foregoing, we conclude that Estate X cannot make tax-deductible contributions to an IRA on behalf of A, nor can Estate X make tax-deductible contributions to B's spousal IRA for taxable year [the year of A's death]."

[Terry53029]

Your search says a contribution cannot be made on earnings made in year of death, but poster is asking about contributing for funds made in the year before death. I am not sure, but I would think you can. Need to research.