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Retirement tax questions
The combined maximum contribution is calculated on lines 1 through 6 of the worksheet. It's a pretty simple calculation. If you're married filing joint it is your (MAGI - $236,000) divided by $10,000 = percentage reduction.
The lower part that you are referring to is a calculation of how much of the maximum contribution each spouse can make based on their individual income.
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March 17, 2026
9:09 AM