Filing status2022-2023 MAGIDeduction limit
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 2023No 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 $10,000Partial deduction
$10,000 or moreNo deduction