Ira Deduction - which year

[Bdcarter3933]

We contributed to my wife's IRA in April 2023. We got the deduction on 2022 taxes. I am listing it on 2023 taxes but it is giving us the deduction on 2023. Is this correct?

[dmertz]

If the contribution was made for 2022, the contribution is to be reported only on the 2022 tax return.  If the contribution was made for 2023, the contribution is to be reported only on the 2023 tax return.

[MinhT1]

If you have already listed your wife's IRA contribution (made before April 18, 2023) on your 2022 tax return and got the deduction in 2022, you mustn't list it again on your 2023 tax return.