| Participant of Employer Retirement Plan: |
| Filing Status |
2016 Modifed AGI |
Deduction |
| Single or Head of Household |
$61,000 or less |
Full up to limit |
|
$61,001 - $71,000 |
Partial |
|
$71,000 or more |
No deduction |
| Joint or Surviving Spouse |
$98,000 or less |
Full up to limit |
|
$98,001 - $118,000 |
Partial |
|
$118,000 or more |
No deduction |
| Married Filing Separately |
less than $10,000 |
Partial |
|
$10,000 or more |
No deduction |
| Spouse Participates - You Do Not: |
| Filing Status |
2016 Modified AGI |
Deduction |
| Married Filing Jointly |
$184,000 or less |
Full up to limit |
|
$184,001 - $194,000 |
Partial |
|
$194,000 or more |
None |
| 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 |