嗯也是。感觉roth ira可否放、traditional ira可否抵税不是一个标准。

traditional ira（两口子都在各自工作单位有退休账户）。

• A full deduction is available if your modified AGI is $105,000 or less for 2021 ($104,000 for 2020).
• A partial deduction is available for incomes between $105,000 and $125,000 for 2021 ($104,000 and $124,000 for 2020).
• No deduction is available for incomes greater than $125,000 for 2021 ($124,000 for 2020)                  但roth ira好像不论你是否参与各自工作单位退休计划，Married couples who file jointly can contribute the max if they earn $198,000 or less for 2021 ($196,000 for 2020). 所以z和两个ira的收入限制还是不一样的。