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| 2013 IRA Deduction Limits
Not Covered by a Retirement Plan at Work |
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| IF 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 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 | $178,000 or less | a full deduction up to the amount of your contribution limit | more than $178,000 but less than $188,000 | a partial deduction | $188,000 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 you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the "single" filing status |
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