2017 Traditional IRA contribution for client who had 401k for part of last year

Client would like to do a full $5,500 to her IRA designated as 2017 contribution. She briefly had a 401k in 2017 and employee and employer contributions were $1,750 and $1,300 respectively. Married filing jointly AGI around $150k combined and husband maxed out his 401k contributions in 2017. Is there any issue with a 2017 designation for her (prior to 4/18)? Also, I assume the IRA contribution deduction is phased out due to AGI?



Yes, their joint modified AGI is too high for her to deduct the contribution, but low enough to allow for a Roth IRA contribution. Making a Roth contribution is preferable to making a non deductible TIRA contribution, and both spouses are eligible for a full Roth contribution as long as modified AGI is less than 186,000. Any contribution made between 1/1 and 4/17 should clearly be flagged for the year they apply to.

Thak you kindly.

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