Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 33
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922017 Form 1040A—Line 17
IRA Deduction Worksheet—Line 17
Keep for Your Records
If you were age 70
or older at the end of 2017, you can't deduct any contributions made to your traditional IRA or treat
1 2
!
them as nondeductible contributions. Don't complete this worksheet for anyone age 70
or older at the end of 2017. If you
1 2
are married filing jointly and only one spouse was under age 70
at the end of 2017, complete this worksheet only for that
1 2
CAUTION
spouse.
Before you begin:
Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet.
If you are married filing separately and you lived apart from your spouse for all of 2017, enter “D” in the space to the left
of line 17. If you don’t, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
1a.
Were you covered by a retirement plan (see
Were you covered by a retirement
plan?)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a.
Yes
No
b.
If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b.
Yes
No
Next. If you checked “No” on line 1a (and “No” on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
applicable), and go to line 8.
$5,500, if under age 50 at the end of 2017.
$6,500, if age 50 or older but under age 70
at the end of 2017.
1 2
Otherwise, go to line 2.
2.
Enter the amount shown below that applies to you.
Single, head of household, or married filing separately and you lived
apart from your spouse for all of 2017, enter $72,000
Qualifying widow(er), enter $119,000
2a.
2b.
Married filing jointly, enter $119,000 in both columns. But if you
checked “No” on either line 1a or 1b, enter $196,000 for
the person who wasn't covered by a plan
Married filing separately and you lived with your spouse at any time in
2017, enter $10,000
3.
Enter the amount from Form 1040A, line 15 . . . . . . . . . . . .
3.
4.
Enter the amount, if any, from Form 1040A, line 16 . . . . . .
4.
5.
Subtract line 4 from line 3. If married filing jointly, enter the result in both
columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5a.
5b.
6.
Is the amount on line 5 less than the amount on line 2?
None of your IRA contributions are deductible. For details on
No.
STOP
nondeductible IRA contributions, see Form 8606.
Subtract line 5 from line 2 in each column. Follow the instruction
Yes.
below that applies to you.
If single, head of household, or married filing separately,
and the result is $10,000 or more, enter the applicable amount
below on line 7 for that column and go to line 8.
i. $5,500, if under age 50 at the end of 2017.
ii. $6,500, if age 50 or older but under age 70
1 2
at the end
of 2017.
If the result is less than $10,000, go to line 7.
6a.
6b.
If married filing jointly or qualifying widow(er), and the
result is $20,000 or more ($10,000 or more in the column for
the IRA of a person who wasn't covered by a retirement
plan), enter the applicable amount below on line 7 for that
column and go to line 8.
i. $5,500, if under age 50 at the end of 2017.
ii. $6,500, if age 50 or older but under age 70
at the end
1 2
of 2017.
Otherwise, go to line 7.
-33-
Need more information or forms? Visit IRS.gov.
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