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2014 IRA Deduction Limits
Not Covered by a Retirement Plan at Work

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
$181,000 or less
a full deduction up to the amount of your contribution limit
more than $181,000 but less than $191,000
a partial deduction
$191,000 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