IRA Deduction Worksheet—Schedule 1, Line 20

Tax Tables Be sure you have read the instructions for this line. You may not be able to use this worksheet. If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20.

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. $7,000 if under age 50 at the end of 2025. $8,000 if age 50 or older at the end of 2025. 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 2025, enter $89,000. Qualifying surviving spouse, enter $146,000. 2a. _____ 2b. _____ Married filing jointly, enter $146,000 in both columns. But if you checked “No” on either line 1a or 1b, enter $246,000 for the person who wasn’t covered by a plan. Married filing separately and you lived with your spouse at any time in 2025, enter $10,000. 3. Enter the amount from Form 1040 or 1040-SR, line 9 3. _____ 4. Enter the total of the amounts from Schedule 1, lines 11 through 19a, plus 23 and 25 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? No. None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606. Yes. Subtract line 5 from line 2 in each column. Follow the instructions below that apply 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. $7,000 if under age 50 at the end of 2025. ii. $8,000 if age 50 or older at the end of 2025. If the result is less than $10,000, go to line 7. 6a. _____ 6b. _____ If married filing jointly or qualifying surviving spouse, 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. $7,000 if under age 50 at the end of 2025. ii. $8,000 if age 50 or older at the end of 2025. Otherwise, go to line 7.