2022 IRA contribution and deduction limits effect of modified AGI on deductible contributions if you are not covered by a retirement plan at work

 

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

$230,000 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 $230,000
but less than $240,000

a partial deduction.

married filing jointly with a spouse who is covered by a plan at work

$240,000 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.