Employer Retirement Plans

If you are not covered by an employer retirement plan

Effect of modified AGI on deduction if you are not covered by retirement plan at work.

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
married filing jointly or separately with a spouse who is not covered by a plan at work	any amount	a full dedcution
married filing jointly with a spouse who is covered by a plan at work	$150,000 or less	a full deduction
	more than $150,000 but less than $160,000	a partial deduction
	$160,000 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 the clarts show you can only deduct part of the contributions you made to your IRA, use the IRA Deduction Worksheet in Form 1040 instructions to figure  your reduced IRA deduction. Enter the deduction on line 32 of Form 1040. If you can deduct only part of your contribution and you received social security benefits, use the worksheets in Appendix B of Publication 590, Individual Retirement Arrangements (IRAs), to figure your IRA deduction and the taxable portion, if any, of your social security benefits.