Deductibility for pretax IRA contributions for tax year 2025
The table shows the deductibility for pretax IRA contributions for tax year 2025.
Table with 3 columns and 8 rows.
Filing status
Modified adjusted gross income
Eligible deduction
$79K or less
Full deduction up to contribution limit
Single
Or head of household
More than $79K but below $89K
Partial deduction
$89K or higher
No deduction
$126K or less
Full deduction up to contribution limit
Married filing jointly
Or qualifying widow(er)
More than $126K but below $146K
Partial deduction
$146K or higher
No deduction
Married filing separately
Less than $10K
Partial deduction
$10K or higher
No deduction