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Filing status. Your filing status depends primarily on your marital status. For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing sepa- rately. If you need more information on filing status, see Pub. 501, Exemptions, Standard Deduction, and Filing In- formation. Lived apart from spouse. If you didn’t live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Modified adjusted gross income (AGI). You can use Worksheet 1-1 to figure your modified AGI. If you made contributions to your IRA for 2018 and received a distribu- tion from your IRA in 2018, see Both contributions for 2018 and distributions in 2018, later. Don’t assume that your modified AGI is the same as your compensation. Your modified AGI may in- clude income in addition to your compensation (discussed earlier) such as interest, dividends, and in- come from IRA distributions. CAUTION ! 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 AGI is ... THEN you can take ... single or head of household $63,000 or less a full deduction. more than $63,000 but less than $73,000 a partial deduction. $73,000 or more no deduction. married filing jointly or qualifying widow(er) $101,000 or less a full deduction. more than $101,000 but less than $121,000 a partial deduction. $121,000 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 didn’t 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 1-2. Effect of Modified AGI1 on Deduction if You Aren’t Covered by a Retirement Plan at Work If you aren’t 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 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 isn’t covered by a plan at work any amount a full deduction. married filing jointly with a spouse who is covered by a plan at work $189,000 or less a full deduction. more than $189,000 but less than $199,000 a partial deduction. $199,000 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 didn’t live with your spouse at any time during the year. Table 1-3. Chapter 1 Traditional IRAs Page 13