In this example the taxpayer is filing as Head of Household and has contributed $1,500 to a 401(k). The taxpayer's adjusted gross income is $25,000.

In lines 1 and 2 enter:

• Traditional and Roth IRA contributions (line 1)
  
  
• Elective deferrals to 401(k) or other qualified employer plan (line 2)
  
  
• Total (line 3)

	Contributions may be shown in Box 12 of the taxpayer's Form W2.