TurboTax seems to be rather liberal in its use of Worksheet 1-1. I would argue that if the MAGI would be over the limit even if the entire traditional IRA contribution could be treated as deductible, or if the taxpayer explicitly chooses to make the entire traditional IRA contribution nondeductible, Worksheet 1-1 should not be used because there is no question that the entire traditional IRA contribution is nondeductible. However, TurboTax does not seem to implement these limitations on the use of Worksheet 1-1.
