Which taxpayers can deduct traditional IRA contributions from their taxable income?

Traditional IRA deductibility depends on two factors: whether you (or your spouse) participate in a workplace retirement plan, and your income. If neither you nor your spouse has a workplace plan, contributions are fully deductible regardless of income. If you have a workplace plan, deductibility phases out at modified adjusted gross incomes between $79,000 and $89,000 for single filers and between $126,000 and $146,000 for married filing jointly in 2025. Non-deductible IRA contributions are still allowed and can serve as the first step in a backdoor Roth IRA conversion strategy for higher earners.