The following people may be able to make tax-deductible contributions:
- Single individuals not active in employer retirement plans.
- Single individuals active in qualified retirement plans with MAGI below defined limits.
- Married couples with neither spouse active in an employer retirement plan.
- Married individuals active in qualified retirement plans filing joint tax returns with MAGI below defined limits.
- Married individuals not active in qualified retirement plans who are filing joint tax returns with spouses who are active in qualified retirement plans, as long as MAGI is below defined limits.
