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 $66,000
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
$90,000 but less
than $110,000
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
$169,000 but less
than $179,000
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.
2017 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
$62,000 or less
Full Deduction
More than
$62,000 but less
than $72,000
Partial Deduction
$72,000 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
$99,000 or less
Full Deduction
More than
$99,000 but less
than $119,000
Partial Deduction
$119,000 or more
No Deduction
- Individual is not
active
- Individual's
spouse
is active
$186,000 or less
Full Deduction
More than
$186,000 but less
than $196,000
Partial deduction
$196,000 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
$59,000 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
$95,000 but less
than $115,000
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
$178,000 but less
than $188,000
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.
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
$58,000 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 $112,000
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
$173,000 but less
than $183,000
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.
2018 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
$63,000 or less
Full Deduction
More than
$63,000 but less
than $73,000
Partial Deduction
$73,000 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
$101,000 or less
Full Deduction
More than
$101,000 but less
than $121,000
Partial Deduction
$121,000 or more
No Deduction
- Individual is not
active
- Individual's
spouse
is active
$189,000 or less
Full Deduction
More than
$189,000 but less
than $199,000
Partial deduction
$199,000 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.
2018 IRA Deduction Limits
2015 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
$61,000 or less
Full Deduction
More than
$61,000 but less
than $71,000
Partial Deduction
$71,000 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
$98,000 or less
Full Deduction
More than
$98,000 but less
than $118,000
Partial Deduction
$118,000 or more
No Deduction
- Individual is not
active
- Individual's
spouse
is active
$183,000 or less
Full Deduction
More than
$183,000 but less
than $193,000
Partial deduction
$193,000 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.
2016 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
$61,000 or less
Full Deduction
More than
$61,000 but less
than $71,000
Partial Deduction
$71,000 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
$98,000 or less
Full Deduction
More than
$98,000 but less
than $118,000
Partial Deduction
$118,000 or more
No Deduction
- Individual is not
active
- Individual's
spouse
is active
$184,000 or less
Full Deduction
More than
$184,000 but less
than $194,000
Partial deduction
$194,000 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.
2014 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
$60,000 or less
Full Deduction
More than
$60,000 but less
than $70,000
Partial Deduction
$70,000 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
$96,000 or less
Full Deduction
More than
$96,000 but less
than $116,000
Partial Deduction
\$116,000 or more
No Deduction
- Individual is not
active
- Individual's
spouse
is active
$181,000 or less
Full Deduction
More than
$181,000 but less
than $191,000
Partial deduction
$191,000 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.