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... |
And your modified AGI 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 | $218,000 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 $218,000 but less than $228,000 | a partial deduction. |
married filing jointly with a spouse who is covered by a plan at work | $228,000 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.