2022 Individual Retirement Accounts (IRAs)
Participant of Employer Retirement Plan:
Filing Status	Modifed AGI	Deduction
Single or Head of Household	$68,000 or less	Full up to limit
	$68,001 - $78,000	Partial
	$78,000 or more	No deduction
Joint or Surviving Spouse	$109,000 or less	Full up to limit
	$109,001 - $129,000	Partial
	$129,000 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	$204,000 or less	Full up to limit
	$204,001 - $214,000	Partial
	$214,000 or more	No Deduction
Married Filing Separately	less than $10,000	Partial
	$10,000 or more	No deduction
2022 Retirement Plan Contribution Limits
Plan Type	Under Age 50	Over Age 50
IRA (Traditional & Roth)	$6,000	$7,000