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Table 9-2. Effect of Modified AGI on Deduction if You Aren’t Covered by Modified adjusted gross income (AGI). You
1
Retirement Plan at Work may be able to use Worksheet 9-1 to figure your
modified AGI. However, if you made contribu-
If you aren't covered by a retirement plan at work, use this table to determine if your modified AGI tions to your IRA for 2020 and received a distri-
affects the amount of your deduction. bution from your IRA in 2020, see Pub. 590-A.
Don't assume that your modified AGI is
IF your filing status is... AND your modified AGI is... THEN you can take... the same as your compensation. Your
!
modified AGI may include income in
CAUTION
Single, any amount a full deduction. addition to your compensation (discussed ear-
Head of household, or lier), such as interest, dividends, and income
Qualifying widow(er) from IRA distributions.
Married filing jointly or any amount a full deduction. When filing Form 1040 or 1040-SR, refigure
separately with a spouse who the AGI amount on line 11 without taking into
isn't covered by a plan at work account any of the following amounts.
Married filing jointly with a $196,000 or less a full deduction. • IRA deduction.
spouse who is covered by a plan more than $196,000 a partial deduction. • Student loan interest deduction.
at work
but less than $206,000 • Tuition and fees deduction.
$206,000 or more no deduction. • Foreign earned income exclusion.
Married filing separately with a less than $10,000 a partial deduction. • Foreign housing exclusion or deduction.
spouse who is covered by a plan $10,000 or more no deduction. • Exclusion of qualified savings bond inter-
at work 2 est shown on Form 8815, Exclusion of In-
terest From Series EE and I U.S. Savings
1 Modified AGI (adjusted gross income). See Modified adjusted gross income (AGI), later. Bonds Issued After 1989.
2 You are entitled to the full deduction if you didn't live with your spouse at any time during the year.
• Exclusion of employer-provided adoption
head of household, married filing jointly or quali- Lived apart from spouse. If you didn't live benefits shown on Form 8839, Qualified
fying widow(er), or married filing separately. If with your spouse at any time during the year Adoption Expenses.
you need more information on filing status, see and you file a separate return, your filing status, This is your modified AGI.
chapter 2. for this purpose, is single.

Chapter 9 Individual Retirement Arrangements (IRAs) Page 79