I switched jobs in April of 2016 (I contributed to an employer matched 401k with the old employer) and was not able to contribute to my new company's 401k until 8/2016 (no match for all of 2016). My wife has a 403b with a 3.5% employer contribution but she is not able to contribute to this herself.  I contributed $2,100 to her traditional IRA but am not sure, based on what I have read, whether we can deduct the $2,100. Are we considered to have an employer sponsored plan for the year? She is eligible to contribute $5,500, the question is about whether it is deductible or not.