How do I set up an IRA for my non-working spouse? Do they need their own M1 account? can it be a roth?

they need their own m1 account. it can be traditional, roth or both. keep in mind the limit is combined across roth and traditional. You can't max out both.

right, but she gets her own limit (we file jointly) even tho its one income, correct?

right! as long as the income is greater than the amount you put into both. meaning you can't put in more than you made.

got it, thanks