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Deductions & credits
If you are trying to make a deductible Traditional IRA contribution and you are covered by a retirement plan at work, filing a joint return, then the information in this IRS table shows the joint income limit that determines whether your contribution is deductible. Since you are filing a joint return, your joint income is the amount used to calculate the Modified AGI referenced in the table.
Your spouse being covered by a retirement plan at work (and the higher joint income limit) only comes into play if you are not covered by a retirement plan at work since you are the person making the IRA contribution.
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