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IRA deduction

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    2014-03-2121:59:38 #317651
    ohio 97.***.64.154 774

    IRA deduction에 대해 조사해 보다 아래의 Table을 IRS site에서 찾았슴니다.

    Table 1-2에 의하면 married filing joint ( if You Are Covered by a Retirement Plan at Work) 인 경우 AGI가 $95000이하면 full deduction 임니다. 
    Table 1-3에 의하면 married filing joint ( if You Are not Covered by a Retirement Plan at Work) 인 경우 AGI가 $178000이하면 full deduction 임니다.
    그려면, wife 가 part-time으로 남편보다 소득이 작고 직장에서 retirement plan 이 없고, 남편은 직장에서 retirement plan 이 있는 경우, wife 이름으로 married filing jointg 하고 남편은 배우자로 하여  AGI가 $148000이하면 full deduction 을 받을 수 있을까요?

    Tax 에 대해 잘 아시는 분들 답변을 부탁합니다.

    Table 1-2. Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work

    If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction.
    IF your filing 
    status is …    		 AND your modified adjusted gross income (modified AGI) 
    is …    		 THEN you can take …
    single or 
    head of household    		 $59,000 or less a full deduction.
    more than $59,000 
    but less than $69,000    		 a partial deduction.
    $69,000 or more no deduction.
    married filing jointly or  
    qualifying widow(er)    		 $95,000 or less a full deduction.
    more than $95,000 
    but less than $115,000    		 a partial deduction.
    $115,000 or more no deduction.
    married filing separately2 less than $10,000 a partial deduction.
    $10,000 or more no deduction.
    1 Modified AGI (adjusted gross income). See Modified adjusted gross income (AGI) , later. 
    2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status).

    Table 1-3. Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work

    If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction.
    IF your filing 
    status is …    		 AND your modified adjusted gross income (modified AGI) is … THEN you can take …
    single, 
    head of household, or 
    qualifying widow(er)    		 any amount a full deduction.
    married filing jointly or separately with a spouse who is notcovered by a plan 
    at work    		 any amount a full deduction.
    married filing jointly with a spouse who is covered by a plan 
    at work    		 $178,000 or less a full deduction.
    more than $178,000 
    but less than $188,000    		 a partial deduction.
    $188,000 or more no deduction.
    married filing separately with a spouse who is covered by a plan 
    at work2    		 less than $10,000 a partial deduction.
    $10,000 or more no deduction.
    1 Modified AGI (adjusted gross income). See Modified adjusted gross income (AGI) , later. 
    2 You are entitled to the full deduction if you did not live with your spouse at any time during the year.
    • Reply
      지나가다 75.***.168.115 2014-03-2307:45:24

      taxact로 한번 해보시죠. 파일 안하면 돈 안내니까. 저도 요번에 이거쓰니 아예 얼마까지 ira에 더 너을수 있는지 보여주더라고요.

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