If neither you nor your spouse is covered by a retirement plan at work, your deduction is allowed in full.
For contributions to a traditional IRA, the amount you can deduct may be limited if you or your spouse is covered by a retirement plan at work and your income exceeds certain levels.
Here are some links that will help you determine what's best for you: https://www.irs.gov/retirement-plans/plan-participant-employee/2016-ira-contribution-and-deduction-l...
