In the 2020 IRA Deduction Worksheet, when only the spouse is covered by a retirement plan at work, i.e., line 1b has an x, the MAGI shown in line 12 is obtained by adding back to the AGI the spouse IRA contribution and only half of the other taxpayer IRA contribution, thus under-valuing the MAGI. It seems to me that it is an error. Can anyone confirm or not?
