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. Topics for retirement plans Individual retirement arrangements (IRAs) Types of retirement plans Retirement topics - Required Minimum Distributions (RMDs) Published guidance Retirement plan forms and publications Correcting plan errors Retirement topics Tax-Exempt & Government Entities Division at a glance Retirement plans
