| Participant of Employer Retirement Plan: |
| Filing Status |
Modifed AGI |
Deduction |
| Single or Head of Household |
$62,000 or less |
Full up to limit |
|
$62,001 - $72,000 |
Partial |
|
$72,000 or more |
No deduction |
| Joint or Surviving Spouse |
$99,000 or less |
Full up to limit |
|
$99,001 - $119,000 |
Partial |
|
$119,000 or more |
No deduction |
| Married Filing Separately |
less than $10,000 |
Partial |
|
$10,000 or more |
No deduction |
| One Spouse Participates - One Does Not: |
| Filing Status |
Modified AGI |
Deduction |
| Married Filing Jointly |
$186,000 or less |
Full up to limit |
|
$184,001 - $196,000 |
Partial |
|
$196,000 or more |
No Deduction |
| Married Filing Separately |
less than $10,000 |
Partial |
|
$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. |
| Plan Type |
Under Age 50 |
Over Age 50 |
| IRA (Traditional & Roth) |
$5,500 |
$6,500 |