| Single or head of household | $64,000 or less | $65,000 or less | Full deduction |
| More than $64,000 but less than $74,000 | More than $65,000 but less than $75,000 | Partial deduction |
| $74,000 or more | $75,000 or more | No deduction |
| Married filing jointly | $103,000 or less | $104,000 or less | Full deduction |
| More than $103,000 but less than $123,000 | More than $104,000 but less than $124,000 | Partial deduction |
| $123,000 or more | $124,000 or more | No deduction |
| Married filing jointly (spouse covered by retirement plan at work) | $193,000 or less | $196,000 or less | Full deduction |
| More than $193,000 but less than $203,000 | More than $196,000 but less than $206,000 | Partial deduction |
| $203,000 or more | $206,000 or more | No deduction |
| Married filing separately (you or spouse covered by retirement plan at work) | Less than $10,000 | Less than $10,000 | Partial deduction |
| $10,000 or more | $10,000 or more | No deduction |
