Married filing jointly, with a workplace plan: Phase out starts at $104,000 with no deduction at $124,000 and above.
Married, filing jointly, without a workplace plan: Phase out starts at $196,000 with no deduction at $206,000 and above.
Single: Phase out starts at $122,000 with no deduction at $137,000 or above.
Single, covered by workplace retirement plan: phase out starts at $65,000 with no deduction at $75,000 or above.
Married, filing separately: Phase out starts at $0 with no deduction at $10,000 or above. (If you make deductible traditional IRA contributions and also request a qualified charitable distribution (QCD), the QCD amount will be reduced by the amount of the traditional IRA deductions.)
If you earn above these income restrictions and you still want to contribute to an IRA, opening a Roth may be a better option than a traditional IRA if you meet the Roth income limits. Although a Roth IRA wouldn’t provide a tax benefit for the current year, it would grow tax-deferred, and you would have the benefit of tax-free qualified withdrawals later, whereas traditional IRA withdrawals are taxed.
The following table lays out the income limitations for your eligibility for contributing to a Roth IRA.