Spousal backdoor IRA, does this work?

Taxpayer worked in 2022. Spouse didn’t work so she had no earned income in 2022.

Their AGI exceeded ROTH IRA contribution limit.

Both of them are looking into backdoor IRA option.

Taxpayer’s 2022 earned income is more than $14,000.

Can both of them first make $7,000 non-deductible contribution to their traditional IRA and then backdoor the contribution to their ROTH IRA account.

I think the case for taxpayer is quite obvious. My main question is whether the spouse can do that since she had no earned income in 2022.

Yes. But be sure to look at pro-rata rule to make sure they can properly execute the Roth conversion without it being taxable at conversion.