IRAs and Other Retirement Plans
Modified Adjusted Gross Income (AGI) Limit (Advanced certification)
For 2019, the maximum IRA deduction increases to $6,000 ($7,000 if age 50 or older). If a taxpayer is covered by a retirement plan at work, the deduction for contributions to a traditional IRA is reduced (phased out) if the modified AGI is:
For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the deduction is phased out if the couple's income is between $193,000 and $203,000.