If you're covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction.
Married filing jointly and
Your Modified AGI Is.
$101,000 or less
a full deduction up to the amount of your contribution limit.
more than $101,000 but less than $121,000
a partial deduction.
$121,000 or more
no deduction.
