There are two possibilities, either you (meaning the taxpayer making the IRA contribution) is covered by a retirement plan or you are not covered (but if your spouse is covered then the deduction might be limited).
See Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), for additional information, including how to report your IRA contributions on your individual federal income tax return.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
