Roth IRA Contribution Deductions

2008
Modified AGI
Single or HH
MFJ or QW
MFS*
$0–$9,999
Full deduction
Full deduction
Deduction may be limited
$10,000–$100,999
Full deduction
Full deduction
No deduction
$101,000–$115,999
Deduction may be limited
Full deduction
No deduction
$116,000–$158,999
No deduction
Full deduction
No deduction
$159,000–$168,999
No deduction
Deduction may be limited
No deduction
$169,000 or more
No deduction
No deduction
No deduction
*If you did not live with your spouse at any time during the year, use the Single column.


2009
Modified AGI
Single or HH
MFJ or QW
MFS*
$0–$9,999
Full deduction
Full deduction
Deduction may be limited
$10,000–$104,999
Full deduction
Full deduction
No deduction
$105,000–$119,999
Deduction may be limited
Full deduction
No deduction
$120,000–$165,999
No deduction
Full deduction
No deduction
$166,000–$175,999
No deduction
Deduction may be limited
No deduction
$176,000 or more
No deduction
No deduction
No deduction
*If you did not live with your spouse at any time during the year, use the Single column.