The most likely reason for the limitation is that your AGI exceeds $100,000 ($50,000 if married filing separately)
The deduction phases out over the next $10,000 in AGI essentially meaning that if your AGI exceeds $110,000 ($60,000 if married filing separately) it is not deductible.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
