2012 IRA deduction limit if you have retirement plan at Work

来源: 2012-08-15 15:20:01 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

2012 IRA Contribution and Deduction Limits - Effect of Modified AGI on Deductible Contributions If You ARE Covered by a Retirement Plan at Work

 

If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction.

If Your Filing Status Is...

And Your Modified AGI Is... Then You Can Take...
single or
head of household

$58,000 or less

a full deduction up to the amount of your contribution limit.

more than $58,000 but less than $68,000

a partial deduction.

$68,000 or more

no deduction.

married filing jointly or qualifying widow(er)

$92,000 or less

a full deduction up to the amount of your contribution limit.

 more than $92,000 but less than $112,000

  a partial deduction.

 $112,000 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.