If you are not covered by a retirement plan at work and are single (or married and your spouse is not covered by a retirement at work), then there is no income limit for an IRA contribution.
If you are married and tour spouse is covered by a retirement plan at work, then you cannot claim an IRA deduction if your joint Modified Adjusted Gross Income is greater than $196.000.
Please read this IRS document for more information:
https://www.irs.gov/retirement-plans/2017-ira-deduction-limits-effect-of-modified-agi-on-deduction-i...
If you are not covered by a retirement plan at work in 2017, make sure that box 13 on your W-2 form is not checked.
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