Filing status2019 MAGI2020 MAGIDeduction
Single or head of household$64,000 or less$65,000 or lessFull deduction
More than $64,000 but less than $74,000More than $65,000 but less than $75,000Partial deduction
$74,000 or more$75,000 or moreNo deduction
Married filing jointly$103,000 or less$104,000 or lessFull deduction
More than $103,000 but less than $123,000More than $104,000 but less than $124,000Partial deduction
$123,000 or more$124,000 or moreNo deduction
Married filing jointly (spouse covered by retirement plan at work)$193,000 or less$196,000 or lessFull deduction
More than $193,000 but less than $203,000More than $196,000 but less than $206,000Partial deduction
$203,000 or more$206,000 or moreNo deduction
Married filing separately (you or spouse covered by retirement plan at work)Less than $10,000Less than $10,000Partial deduction
$10,000 or more$10,000 or moreNo deduction