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If you're not 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, head of household, or qualifying widow(er) |
any amount |
a full deduction up to the amount of your contribution limit. |
| married filing jointly or separately with a spouse who is not covered by a plan at work |
any amount |
a full deduction up to the amount of your contribution limit. |
| married filing jointly with a spouse who is covered by a plan at work |
$230,000 or less |
a full deduction up to the amount of your contribution limit. |
| married filing jointly with a spouse who is covered by a plan at work |
more than $230,000 |
a partial deduction. |
| married filing jointly with a spouse who is covered by a plan at work |
$240,000 or more |
no deduction. |
| married filing separately with a spouse who is covered by a plan at work |
less than $10,000 |
a partial deduction. |
| married filing separately with a spouse who is covered by a plan at work |
$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.