2024 Individual Retirement Accounts (IRAs)
Participant of Employer Retirement Plan:
Filing Status	Modifed AGI	Deduction
Single or Head of Household	$77,000 or less	Full up to limit
	$77,001 - $87,000	Partial
	$87,000 or more	No deduction
Joint or Surviving Spouse	$123,000 or less	Full up to limit
	$123,001 - $143,000	Partial
	$143,000 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	$230,000 or less	Full up to limit
	$230,001 - $240,000	Partial
	$240,000 or more	No Deduction
Married Filing Separately	less than $10,000	Partial
	$10,000 or more	No deduction
2024 Retirement Plan Contribution Limits
Plan Type	Under Age 50	Over Age 50
IRA (Traditional & Roth)	$7,000	$8,000