Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

IRA Contributions

IRA Deduction Worksheet

To determine the traditional IRA deduction amount for taxpayers covered by an employer's retirement plan, refer to the traditional IRA deduction phaseout charts in the Adjustment section of the Volunteer Resource Guide, or click here for Effect of MAGI on Traditional IRA Deduction Table 1 and Table 2.

More Information

You may also refer to information in the IRA chapter in Publication 17.

If the taxpayer and spouse meet the general eligibility requirements, continue the interview by using the IRA Deduction Worksheet, in the tax software as your guide. Click here to view the IRA Deduction Worksheet in the Form 1040 Instructions.

Step 1 of the worksheet asks if the taxpayer and/or spouse was covered by a retirement plan at work at any time during the current tax year. If so, the deduction may be limited. Employees covered by a retirement plan will have box 13 on Form W-2 checked.

If the taxpayer (or spouse, if Married Filing Jointly) was not covered by a retirement plan, skip lines 2 through 6 and enter the maximum IRA contribution limit—that is, the most the taxpayer can deduct—on line 7. For a joint return, complete worksheet line 7b for the spouse.

Tax Software Hint

Turn to the Volunteer Resource Guide, Adjustments tab for more information about the IRA Deduction Worksheet.

Top portion of IRA Deduction Worksheet.
IRA Deduction Worksheet

IRA Deduction Worksheet