Whether your traditional-IRA contribution is deductible at your income.
Open the IRA Deduction Checker tool →A traditional-IRA contribution is deductible — unless you (or, if you file jointly, your spouse) are covered by a workplace retirement plan and your income is too high. This tool applies the IRS rule: if neither of you is covered, there's no income limit and the whole contribution is deductible. If you're covered, your deduction phases out across a MAGI range for your filing status; if only your spouse is covered, a higher range applies.
Inside the phase-out range we pro-rate the deduction the way the Pub 590-A worksheet does (rounding up to $10, with a $200 floor). Anything not deductible becomes nondeductible basis you report on Form 8606 — which is exactly the starting point for a Backdoor Roth. We use the 2026 contribution limit and phase-out ranges from IRS Notice 2025-67.
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