2019 Traditional IRA Deductions
If you are covered by a retirement plan at work, use this IRS table to determine if you can deduct your 2019 Traditional IRA contribution:
| If Your Filing Status Is… | And Your Modified AGI Is… | Then You Can Take… |
|---|---|---|
| Single, head of household | $64,000 or less | a full deduction up to the amount of your contribution limit. |
| more than $64,000 but less than $74,000 | a partial deduction. | |
| $74,000 or more | no deduction. | |
| Married filing jointly or qualifying widow(er) | $103,000 or less | a full deduction up to the amount of your contribution limit. |
| more than $103,000 but less than $123,000 | a partial deduction. | |
| $123,000 or more | no deduction. | |
| Married filing separately | less than $10,000 | a partial deduction. |
| $10,000 or more | no deduction. | |
| If you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the “Single” filing status. | ||
If you aren’t covered by a retirement plan at work or one isn’t offered, use this IRS table to determine if you can deduct your 2019 Traditional IRA contribution:
| If Your Filing Status Is… | And Your Modified AGI Is… | Then You Can Take… |
|---|---|---|
| Single, head of household, or qualifying widow(er) | any amount | a full deduction up to the amount of your contribution limit. |
| Married filing jointly or separately with a spouse who is not covered by a plan at work | any amount | a full deduction up to the amount of your contribution limit. |
| Married filing jointly with a spouse who is covered by a plan at work | $193,000 or less | a full deduction up to the amount of your contribution limit. |
| more than $193,000 but less than $203,000 | a partial deduction. | |
| $203,000 or more | no deduction. | |
| Married filing separately with a spouse who is covered by a plan at work | less than $10,000 | a partial deduction. |
| $10,000 or more | no deduction. | |
| If you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the “Single” filing status. | ||
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