Traditional IRA Deduction Limits
2024 — You are covered by a retirement plan at work
Filing Status | Modified adjusted gross income (MAGI) | Deduction Limit |
Single individuals | ≤ $77,000 | Full deduction up to the amount of your contribution limit |
> $77,000 but < $87,000 | Partial deduction (calculate) | |
≥ $87,000 | No deduction | |
Married (filing joint returns) | ≤ $123,000 | Full deduction up to the amount of your contribution limit |
> $123,000 but < $143,000 | Partial deduction (calculate) | |
≥ $143,000 | No deduction | |
Married (filing separately)* | ||
< $10,000 | Partial deduction | |
≥ $10,000 | No deduction |
2024 — You are NOT covered by a retirement plan at work
Filing Status | Modified adjusted gross income (MAGI) | Deduction Limit |
Single, head of household, or qualifying widow(er) | any amount | A full deduction up to the amount of your contribution limit |
Married filing jointly or separately with a spouse who is not covered by a plan at work | any amount | A full deduction up to the amount of your contribution limit |
Married filing jointly with a spouse who is covered by a plan at work | $230,000 or less | A full deduction up to the amount of your contribution limit |
> $230,000 but < $240,000 | A partial deduction (calculate) | |
≥ $240,000 or more | No deduction | |
Married filing separately with a spouse who is covered by a plan at work | ||
< $10,000 | Partial deduction | |
≥ $10,000 | No deduction |
*Married (filing separately) can use the limits for single individuals if they have not lived with their spouse in the past year.
2025 — You are covered by a retirement plan at work
Filing Status | Modified adjusted gross income (MAGI) | Deduction Limit |
Single individuals | ≤ $79,000 | Full deduction up to the amount of your contribution limit |
> $79,000 but < $89,000 | Partial deduction (calculate) | |
≥ $89,000 | No deduction | |
Married (filing joint returns) | ≤ $126,000 | Full deduction up to the amount of your contribution limit |
> $126,000 but < $146,000 | Partial deduction (calculate) | |
≥ $146,000 | No deduction | |
Married (filing separately)* | ||
< $10,000 | Partial deduction | |
≥ $10,000 | No deduction |
2025 — You are NOT covered by a retirement plan at work
Filing Status | Modified adjusted gross income (MAGI) | Deduction Limit |
Single, head of household, or qualifying widow(er) | any amount | A full deduction up to the amount of your contribution limit |
Married filing jointly or separately with a spouse who is not covered by a plan at work | any amount | A full deduction up to the amount of your contribution limit |
Married filing jointly with a spouse who is covered by a plan at work | $236,000 or less | A full deduction up to the amount of your contribution limit |
> $236,000 but < $246,000 | A partial deduction (calculate) | |
≥ $246,000 or more | No deduction | |
Married filing separately with a spouse who is covered by a plan at work | ||
< $10,000 | Partial deduction | |
≥ $10,000 | No deduction |
*Married (filing separately) can use the limits for single individuals if they have not lived with their spouse in the past year.