Your deduction may be limited if you (or your spouse, if you are married) are covered by a retirement plan at work and your income exceeds certain levels.
These charts show the income range in which your deduction may be disallowed if you or your spouse participates in a retirement plan at work:
Roth IRA contributions aren’t deductible. And the limits are based on Modified Adjusted Gross Income, not AGI.
Difference Between AGI and MAGI on Your Taxes
