If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. See IRAs for more information.
If your filing status is... | And your modified AGI is... | Then you can take... |
---|---|---|
single or head of household |
$73,000 or less | a full deduction up to the amount of your contribution limit. |
single or head of household |
more than $73,000 but less than $83,000 | a partial deduction. |
single or head of household |
$83,000 or more | no deduction. |
married filing jointly or qualifying widow(er) | $116,000 or less | a full deduction up to the amount of your contribution limit. |
married filing jointly or qualifying widow(er) | more than $116,000 but less than $136,000 | a partial deduction. |
married filing jointly or qualifying widow(er) | $136,000 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.