Texto Legal
id="en_US_2025_publink1000172641"> Benefits from a previous employer's plan. If you receive retirement benefits from a previous employer's plan, you aren't covered by that plan. Reservists. If the only reason you participate in a plan is because you are a member of a reserve unit of the U.S. Armed Forces, you may not be covered by the plan. You aren't covered by the plan if both of the following conditions are met. The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. You didn't serve more than 90 days on active duty during the year (not counting duty for training). Volunteer firefighters. If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. You aren't covered by the plan if both of the following conditions are met. The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Your accrued retirement benefits at the beginning of the year won't provide more than $1,800 per year at retirement. Limit if Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. These amounts vary depending on your filing status. To determine if your deduction is subject to phaseout, you must determine your modified AGI and your filing status. See Filing status and Modified AGI , later. Then use Table 9-1 or Table 9-2 to determine if the phaseout applies. Social security recipients. Instead of using Table 9-1 or Table 9-2 , use the worksheets in Appendix B of Pub. 590-A if, for the year, all of the following apply. You received social security benefits. You received taxable compensation. Contributions were made to your traditional IRA. You or your spouse was covered by an employer retirement plan. Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Deduction phaseout. If you are covered by an employer retirement plan and you didn't receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 9-1 . Table 9-1. Effect of Modified AGI 1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction .
