2023 Individual Retirement Accounts (IRAs)
Participant of Employer Retirement Plan:
Filing Status	Modifed AGI	Deduction
Single or Head of Household	$73,000 or less	Full up to limit
	$73,001 - $83,000	Partial
	$83,000 or more	No deduction
Joint or Surviving Spouse	$116,000 or less	Full up to limit
	$116,001 - $136,000	Partial
	$136,000 or more	No deduction
Married Filing Separately	less than $10,000	Partial
	$10,000 or more	No deduction
One Spouse Participates - One Does Not:
Filing Status	Modified AGI	Deduction
Married Filing Jointly	$218,000 or less	Full up to limit
	$218,001 - $228,000	Partial
	$228,000 or more	No Deduction
Married Filing Separately	less than $10,000	Partial
	$10,000 or more	No deduction
2023 Retirement Plan Contribution Limits
Plan Type	Under Age 50	Over Age 50
IRA (Traditional & Roth)	$6,500	$7,500