2011 IRA Deduction Limits
2011 IRA Deduction Limits - Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at Work
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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...
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And Your Modified AGI Is...
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Then You Can Take...
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single or head of household
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$56,000 or less
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a full deduction up to the amount of your contribution limit.
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more than $56,000 but less than $66,000
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a partial deduction.
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$66,000 or more
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no deduction.
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married filing jointly or qualifying widow(er)
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$90,000 or less
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a full deduction up to the amount of your contribution limit.
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more than $90,000 but less than $110,000
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a partial deduction.
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$110,000 or more
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no deduction.
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married filing separately
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less than $10,000
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a partial deduction.
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$10,000 or more
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no deduction.
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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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2011 Deduction Limit - Effect of Modified AGI on Deduction if You Are NOT Covered by a Retirement Plan at Work
If you are not 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...
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And Your Modified AGI Is...
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Then You Can Take...
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single, head of household, or qualifying widow(er)
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any amount
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a full deduction up to the amount of your contribution limit.
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married filing jointly or separately with a spouse who is not covered by a plan at work
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any amount
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a full deduction up to the amount of your contribution limit.
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married filing jointly with a spouse who is covered by a plan at work
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$169,000 or less
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a full deduction up to the amount of your contribution limit.
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more than $169,000 but less than $179,000
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a partial deduction.
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$179,000 or more
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no deduction.
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married filing separately with a spouse who is covered by a plan at work
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less than $10,000
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a partial deduction.
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$10,000 or more
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no deduction.
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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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2011 IRA Deduction Limits