the rules are harsh in your situation. if you and your spouse were not covered by an employer-sponsored retirement plan at any time during the year, contributions are fully deductible, if this is not the case then the amount of deductible IRA contributions depends on the taxpayer's filing status.
joint return - spouse not covered. modified AGI $204,000 or less - fully deduction
over $204K less than $214K partial deduction
#214K or more - zero.
