To respond: First,Line 2 of the M1NC reads as follows: Deductions for IRA contributionsfor individuals over 70 1/2. Myspouse is not over 70 1/2. Second,the instructions for completing the line 33 for are as follows (I emboldenedthe pertinent instructions for completing the form): Line33 — IRA Deduction If neither you or your spouse are covered by a retirement plan at work and were not required to determine a deduction limitation based on income on your federal return, do not complete the Worksheet for Line 33 - Minnesota IRADeduction The line 33 worksheet is intended to compute an IRA deduction for those whohave an employer plan and whose income exceeds the thresholds. Third,to further clarify, if you didn't follow the above instructions, line 1 of theworksheet says: Were you covered by a retirement plan? Answer Yes or NO on Step 1 If you answered No, see instructions. This should clarify that TT is reading the instructions incorrectly.
