Traditional IRA Deduction Phaseout Chart (if taxpayer is not covered by employer retirement plan)

Table 2 Effect of Modified AGI on Traditional IRA Deduction (if taxpayer is not covered by employer retirement plan)
Filing Status	A full deduction is allowed:	A partial deduction is allowed:	No deduction is allowed:
Single, Head of Household, or Qualifying Widow(er)	Any amount
Married Filing Jointly or separately with a spouse who is not covered by a plan at work	Any amount
Married Filing Jointly with a spouse who is covered by a plan at work	$218,000 or less	More than $218,000 but less than $228,000	$228,000 or more
Married Filing Separately with a spouse who is covered by a plan at work*		Less than $10,000	$10,000 or more
* Taxpayers are entitled to the full deduction if they did not live with their spouse at any time during the year.