Deduction Not Limited

• An individual's IRA contribution is tax-deductible if he is not covered by an employer-sponsored retirement plan.
  
  

Single Taxpayer Limit

• For unmarried individuals covered by employer plans, a 2010 IRA contribution is tax-deductible if income is less than $56,000. There's a partial deduction for income between $56,000 and $66,000 but no deduction when income is over $66,000.
  
  

Married Taxpayer Limit

• An individual who files a joint tax return and is covered by an employer plan may deduct a contribution if combined income is less than $89,000. There's a partial deduction for income between $89,000 and $109,000 but no deduction if income is over $109,000.
  
  

Spouse Consideration

• If an individual is not covered by an employer plan, but her spouse is, then her IRA contribution is not deductible if combined income exceeds $177,000. There's a partial deduction for income between $167,000 and $177,000.
  
  

Married Filing Separate

• A married person filing a separate tax return cannot deduct IRA contributions if his income is greater than $10,000 and either spouse is covered by an employer plan. A partial deduction is available with income less than $10,000.