Deductions & credits

Hi - this is taken directly from the Interactive Tax Assistant in the worksheet on the IRS site to determine if you are eligible for the credit. Some of the examples.

A Plan in Which Contributions Could Not be Made
In general, your qualified retirement savings contribution is not reduced by distributions you received from a
plan in which you could not make a qualified retirement savings contribution.
Some examples of these plans include:
A military retirement (other than the Thrift Savings Plan),
An inherited IRA in which you could not or did not treat as your own, or
An inherited qualified retirement plan, inherited 403(b) annuity, inherited governmental 457 plan, or
inherited section 501(c)(18) plan, in which you could not or did not treat as your own.

This is the complete questionnaire:

Interactive Tax Assistant (ITA)
Answers to Your Questions About Credits
Do I qualify for the Retirement Savings Contributions Credit?
You are a qualified individual for the Retirement Savings Contributions Credit. HIDE DETAILS
Your spouse is not a qualified individual for the Retirement Savings Contributions Credit. HIDE DETAILS
Your spouse did not make contributions to an eligible retirement plan.
Complete Form 8880, Credit for Qualified Retirement Savings Contributions, to determine the
amount of the credit.
Disclaimer
The conclusions above are based on information provided by you in response to the questions you
answered. This does not constitute written advice in response to a specific written request of the
taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.
Review Screen
What tax year are you asking about? 2023
What is your filing status for 2023? Married filing jointly
Are you and your spouse claiming any of the following exclusions or deduction?
Foreign earned income exclusion,
Foreign housing exclusion,
Foreign housing deduction,
Exclusion of income from Puerto Rico, or
Exclusion of income from American Samoa
No
Is your and your spouse's adjusted gross income $73,000.00 or less? Yes
Did you make a voluntary contribution or an elective deferral to any of the following
for 2023?
Qualified retirement plan,
IRA,
401(k) plan,
403(b) annuity,
Governmental 457(b) plan, or
501(c)(18) plan
An ABLE account
Yes
Did your spouse make a voluntary contribution or an elective deferral to any of the
following for 2023?
Qualified retirement plan,
IRA,
401(k) plan,
403(b) annuity,
Governmental 457(b) plan, or
501(c)(18) plan
An ABLE account
No
What is your date of birth? xx/xx/59
Can you be claimed as a dependent on another taxpayer's return (such as a parent's
return) for 2023? No
Were you a full-time student during 2023? No
Did you take a distribution from an IRA, qualified retirement plan, 401(k) plan, 403(b)
annuity, a governmental 457(b) plan, an ABLE account, or a 501(c)(18) plan during
either:
2023 or
before the due date of your 2023 return including extensions or
during the two years prior to 2023?
Yes
Did your spouse take a distribution from an IRA, qualified retirement plan, 401(k) plan,
403(b) annuity, a governmental 457(b) plan, an ABLE account, or a 501(c)(18) plan
during either:
2023 or
before the due date of your 2023 return including extensions or
during the two years prior to 2023?
No
Did your distribution include any of the following:
nontaxable rollover or transfer,
conversion to a Roth IRA,
loan from a qualified employer plan treated as a distribution,
corrective distribution of excess contributions,
return of contribution,
dividends paid on stock by an employee stock ownership plan, or
distributions from a plan to which you could not make a contribution?
Yes
Were your distributions, after subtracting the amounts that were either a
nontaxable rollover or transfer,
eligible conversion,
loan from a qualified employer plan treated as a distribution,
corrective distribution of excess contributions,
return of contribution,
dividends paid on stock by an employee stock ownership plan, or
distribution from a plan to which you could not make a contribution,
at least as much as your contributions? No
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