dmertz
Level 15

Retirement tax questions

Receiving distributions from a DB plan has no bearing on the eligibility of an individual or an individual's spouse to make a traditional IRA contribution.  As Critter-3 said, eligibility to make an IRA contribution depends on having compensation to support the contribution.

 

Modified AGI and filing status will determine how much of a traditional IRA contribution is deductible.  Modified AGI (a different modification) will determine how much of a Roth IRA contribution is permitted.