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.
