This scenario seems to assume that they were covered by a 401k for the first part of the year but then lost it in the latter part. But my scenario is the opposite. For the most 7 months of the year, I had a job with no 401k. During this time, I made regular contributions to a traditional IRA. Then for the last 5 months, I had a job with a 401k. I contributed to the 401k during this time but ceased IRA contributions. It feels like I would end up being double taxed on my IRA contributions if I was deemed ineligible.
