Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 35
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107 2017 Form 1040—Line 32
IRA Deduction Worksheet—Line 32
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
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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.
Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).
If you are married filing separately and you lived apart from your spouse for all of 2017, enter “D” on the dotted
line next to Form 1040, line 32. 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.
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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 1040, line 22 . . . . . . .
3.
4.
Enter the total of the amounts from Form 1040, lines
23 through 31a, plus any write-in adjustments you
entered on the dotted line next to line 36 . . . . . . . . .
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
at the
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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
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end of 2017.
Otherwise, go to line 7.
-35-
Need more information or forms? Visit IRS.gov.
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