STP and other experts, Tax questions, please come in.

1: I have a question about the line 32 on form 1040, it is IRA deduction. We have 403(b) already, so can I still do this deduction? It is about $8000 deduction for couples. and if I did it this year, it means I need to reassign part of my salary to it in 2006 or in 2007? I read the instruction several times, I still can't undstand it very well.

2: If I can do IRA. I didn't do it last year for this IRA deduction, can I redo it using 1040X for last year?

3: If part of my after-tax health premium was included in the W-2 box1, and our payroll manager already redid the tax for me as pre-tax premium, I mean she did it as pre-tax health insurance instead of the after-tax option I did. but no new W-2 form, can I just use this new tax calculation for this year's tax return instead of the W-2 form issued to me?

Thanks,

Amy