Traditional IRA Deduction Phaseout Chart (if taxpayer is covered by employer retirement plan)

Table 1 Effect of Modified AGI on Traditional IRA Deduction (if taxpayer is covered by employer retirement plan)
Filing Status	A full deduction is allowed:	A partial deduction is allowed:	No deduction is allowed:
Single or Head of Household	$77,000 or less	More than $77,000 but less than $87,000	$87,000 or more
Married Filing Jointly or Qualifying Widow(er)	$123,000 or less	More than $123,000 but less than $143,000	$143,000 or more
Married Filing Separately*		Less than $10,000	$10,000 or more
* If the taxpayers did not live with their spouse at any time during the year, their filing status is considered Single for this purpose.