Can we state that my husband was not covered by a 401K so he can put money in a traditional IRA and get a deduction if he only worked for 2 months before retireing?

[helplessdoingtax]

He was covered by a 401k for January and February but now he is not employed anymore.

[rjs · Accepted solution]

No, you can't. If he was covered by the 401(k) plan at any time during the year, he is subject to the IRA deduction limits for someone who was covered by an employer plan. It doesn't matter that he was only covered for a short time.