TT puts the IRA deduction on line 2 of the M1NC which transfers to the M1M and then to the M1. The line 33 worksheet TT has confusion with is only for those who have a retirement plan at work and then to see if the high-income phase outs apply.
Incidentally, line 2 of the M1NC specifically states to enter the IRA deduction for those over 70 1/2. My spouse is under 70 1/2.
Not sure how much clearer I can state this.
