| Single or head of household (and covered by retirement plan at work) |
- $68,000 or less in 2022.
- $73,000 or less in 2023.
| Full deduction |
|
- More than $68,000 but less than $78,000 in 2022.
- More than $73,000 but less than $83,000 in 2023.
| Partial deduction |
| $78,000 or more in 2022. $83,000 or more in 2023 | No deduction |
| Married filing jointly (and covered by retirement plan at work) |
- $109,000 or less in 2022.
- $116,000 or less in 2023.
| Full deduction |
|
- More than $109,000 but less than $129,000 in 2022.
- More than $116,000 but less than $136,000 in 2023.
| Partial deduction |
|
- $129,000 or more in 2022.
- $136,000 or more in 2023.
| No deduction |
| Married filing jointly (spouse covered by retirement plan at work) |
- $204,000 or less in 2022.
- $218,000 or less in 2023.
| Full deduction |
|
- More than $204,000 but less than $214,000 in 2022.
- More than $218,000 but less than $228,000 in 2023.
| Partial deduction |
|
- $214,000 or more in 2022.
- $228,00 or more in 2023.
| No deduction |
| Married filing separately (you or spouse covered by retirement plan at work) | Less than $10,000 | Partial deduction |
| $10,000 or more | No deduction |