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Yes the IRA contribution is separate from schedule A deductions. IRA goes on Schedule 1 line 20 which goes to 1040 line 10 before the Standard Deduction is subtracted.
Yes.
In order to contribute to an IRA, you need to have earned income.
In you have a retirement at work, your ability to deduct your contribution depends on your Modified Adjusted Gross Income (MAGI).
Please read this IRS document for more information.
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