Did you contribute any deductible amount to a self-employed retirement plan? Such amounts and the deductible portion of self-employment taxes reduce the amount available to contribute to an IRA. If the sum of the amount of an self-employment deduction and the deductible portion of self-employment taxes for the individual equals the amount reported with code A in box 14 of that individual's Schedule K-1, nothing is available to contribute to a Roth IRA unless, perhaps, the individual qualifies for a spousal IRA contribution.
