Have you checked your W-2 entries? There in box 13 on the W-2 that indicates if you are covered by a qualified plan. Remember, you just have to covered by a plan to get kicked down to the lower MAGI even if you didn't contribute to it.
The 1099/W2 Series are informational reporting forms submitted to the IRS by third parties. The IRS then matches the form information to your tax return to insure all income is reported and taxed.
