Artículo Deduction phaseout.. Deduction phaseout.

id="en_US_2025_publink1000172652"> 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 less than $10,000 a partial deduction. $10,000 or more no deduction. 1 Modified AGI (adjusted gross income). See Modified AGI , later. 2 If you didn't live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column).

SDV

Consulta el Art. Deduction phaseout. IRS Pub 17 desde tu celular

iOSAndroid