Artículo Social security recipients.. Social security recipients.

id="en_US_2025_publink1000172649"> 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 . IF your filing status is... AND your modified AGI is... THEN you can take... Single or Head of household $79,000 or less a full deduction. more than $79,000 but less than $89,000 a partial deduction. $89,000 or more no deduction. Married filing jointly or Qualifying surviving spouse $126,000 or less a full deduction. more than $126,000 but less than $146,000 a partial deduction. $146,000 or more no deduction. Married filing separately 2