Do they qualify for deductible IRA

we have a couple. both are still working earning $196k/yr. Each will have access to their own pension plan but neither have a 401k. Can they contribute to a deductible IRA?



If their current employers maintain DB pensions, the “Retirement Plan” box on the W-2 will be checked showing them as active participants. That means their joint MAGI is much too high for making deductible TIRA contributions. 196k (if that is MAGI) is where the Roth phaseout begins, so they might be able to make full Roth IRA contributions if they wish, but they may be only interested in the deduction.

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