Retirement tax questions

"regardless of income"--No.

 

You don't get a different limit or exception if your employer failed their non-discrimination testing so you weren't able to max out the 401k.  Your ability to make a deductible IRA contribution is based on the usual eligibility rules (income, filing status, retirement plan at work).  The maximum deductible contribution is $6500 for 2023, or $7500 if over age 50.