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If you're covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction.
| If your filing status is... | Then you can take... | |
|---|---|---|
| single or head of household |
$77,000 or less |
a full deduction up to the amount of your contribution limit. |
| single or head of household |
more than $77,000 |
a partial deduction. |
| single or head of household |
$87,000 or more |
no deduction. |
| married filing jointly or qualifying |
$123,000 or less |
a full deduction up to the amount of your contribution limit. |
| married filing jointly or qualifying widow(er) |
more than $123,000 |
a partial deduction. |
| married filing jointly or qualifying widow(er) |
$143,000 or more |
no deduction. |
| married filing separately |
less than $10,000 |
a partial deduction. |
| married filing separately |
$10,000 or more |
no deduction. |
If you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the "single" filing status.