I was enrolled in a 401(k) for part of 2016, and am no longer enrolled. Can I deduct contributions to a traditional IRA for the time where I was not enrolled in a 401(k)?

[KenH1 · Accepted solution]

No.  Even if you were covered for one day, you are considered covered for the whole year.  However, this doesn't mean that no contributions are deductible; it means that the income thresholds are lower.

These links provide the most recent income limits for deducting IRAs, and includes situations when one spouse is covered but the other is not:

IRA deductibility - covered by employer plan (the "retirement plan" box on your W2 is checked)

IRA deductibility - NOT covered by employer plan (the "retirement plan" box on your W2 is NOT checked)