Traditional IRA deduction limits are based on your modified adjusted gross income (MAGI), depending on tax-filing status, and whether you or your spouse are covered by a retirement plan at work.
Keep in mind: If your earned income exceeds the limit to make a partial or fully deductible contribution to a traditional IRA, you can still make a non-deductible contribution up to the annual limit.
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)* |
Not eligible |
Full deduction up to the amount of your contribution limit |
| < $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 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 |
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 |
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)* |
Not eligible |
Full deduction up to the amount of your contribution limit |
| < $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 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 |
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 |
