IRA Deduction Limits
When it comes to your traditional IRA tax deductions, things are rather straightforward. You get full IRA
deductibility, assuming you or your spouse does not contribute to an employer sponsored retirement plan.
Things do, however, get a bit more involved when you or your spouse is an active participant in an
employer-sponsored plan. In order to qualify for the maximum IRA tax deduction, there are certain income
limits for both individuals and couples that actively partake in these plans. You can find more tax deductible
IRA information as it applies to covered employer plans from the
IRS. The tables below cover the IRA
deductibility based on modified adjusted gross income, active-participant status, and tax year.
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2011 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$56,000 or
less
Full
Deduction
More than
$55,000 but
less than
$6
6,000
Partial
Deduction
$66,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$90,000 or
less
Full
Deduction
More than
$9
0,000 but
less than
$11
0,000
Partial
Deduction
$110,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$169,000 or
less
Full
Deduction
More than
$16
9,000
but less than
$17
9,000
Partial
deduction
$179,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
Year
Tax Filing Status
Single or
Head of
Household
Married Filing
Jointly
Married Filing
Separately
2008 IRA Deduction Limits
Tax Filing
Status

Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$53,000 or
less
Full
Deduction
More than
$53,000 but
less than
$63,000
Partial
Deduction
$63,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$85,000 or
less
Full
Deduction
More than
$85,000 but
less than
$105,000
Partial
Deduction
$105,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$159,000 or
less
Full
Deduction
More than
$159,000
but less than
$169,000
Partial
deduction
$169,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the year,
then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2007 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$52,000 or
less
Full
Deduction
More than
$52,000 but
less than
$62,000
Partial
Deduction
$62,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$83,000 or
less
Full
Deduction
More than
$83,000 but
less than
$103,000
Partial
Deduction
$103,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$156,000 or
less
Full
Deduction
More than
$156,000
but less
than
$166,000
Partial
deduction
$166,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2006 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$50,000 or
less
Full
Deduction
More than
$50,000 but
less than
$60,000
Partial
Deduction
$60,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$75,000 or
less
Full
Deduction
More than
$75,000 but
less than
$85,000
Partial
Deduction
$85,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$150,000 or
less
Full
Deduction
More than
$150,000
but less
than
$160,000
Partial
deduction
$160,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the year,
then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2010 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$56,000 or
less
Full
Deduction
More than
$56,000 but
less than
$66,000
Partial
Deduction
$65,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$89,000 or
less
Full
Deduction
More than
$89,000 but
less than
$109,000
Partial
Deduction
$109,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$166,000 or
less
Full
Deduction
More than
$166,000
but less than
$176,000
Partial
deduction
$176,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2009 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$55,000 or
less
Full
Deduction
More than
$55,000 but
less than
$65,000
Partial
Deduction
$65,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$89,000 or
less
Full
Deduction
More than
$89,000 but
less than
$109,000
Partial
Deduction
$109,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$166,000 or
less
Full
Deduction
More than
$166,000
but less than
$176,000
Partial
deduction
$176,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2012 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$58,000 or
less
Full
Deduction
More than
$5
8,000 but
less than
$68,000
Partial
Deduction
$68,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$92,000 or
less
Full
Deduction
More than
$
92,000 but
less than
$11
2,000
Partial
Deduction
$112,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$166,000 or
less
Full
Deduction
More than
$17
3,000
but less than
$18
3,000
Partial
deduction
$183,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.
2013 IRA Deduction Limits
Tax Filing
Status
Active-
Participant
Status
Modified
Adjusted
Gross
Income
Allowable
Deduction  
Single or
Head of
Household
Individual is
not active
No Limit
Full
Deduction
Individual is
active
$59,000 or
less
Full
Deduction
More than
$5
9,000 but
less than
$
69,000
Partial
Deduction
$69,000 or
more
No
Deduction
Married
Filing
Jointly or
Qualifying
Widow(er)
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active
$89,000 or
less
Full
Deduction
More than
$9
5,000 but
less than
$11
5,000
Partial
Deduction
$115,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active
$178,000 or
less
Full
Deduction
More than
$17
8,000
but less than
$18
8,000
Partial
deduction
$188,000 or
more
No
Deduction
Married
Filing
Separately
- Individual
is
not active
- Individual's
spouse is
not active
No Limit
Full
Deduction
Individual is
active*
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
- Individual
is
not active
- Individual's
spouse
is
active**
$10,000 or
less
Partial
Deduction
$10,000 or
more
No
Deduction
*If you did not live with your spouse at any time during the
year, then you're considered “single” for tax-filing purposes and
should use the single criteria to determine your IRA tax
deduction. **If you did not live with your spouse at any time
during the year, you're allowed the full IRA deduction.