IRA Deduction Worksheet—Continued

Your IRA Spouse’s IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn’t a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. Single, head of household, or married filing separately, multiply by 70% (0.70) (or by 80% (0.80) in the column for the IRA of a person who is age 50 or older at the end of 2025). Married filing jointly or qualifying surviving spouse, multiply by 35% (0.35) (or by 40% (0.40) in the column for the IRA of a person who is age 50 or older at the end of 2025). But if you checked “No” on either line 1a or 1b, then in the column for the IRA of the person who wasn’t covered by a retirement plan, multiply by 70% (0.70) (or by 80% (0.80) if age 50 or older at the end of 2025). 7a. _____ 7b. _____ 8. Enter the total of your (and your spouse’s if filing jointly): Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 20. 8. _____ Alimony and separate maintenance payments reported on Schedule 1, line 2a. Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q or reported on Form 1040, line 1i. 9. Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse’s if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Schedule 1, lines 15 and 16. If zero or less, enter -0-. For more details, see Pub. 590-A 9. _____ 10. Add lines 8 and 9 10. _____ If married filing jointly and line 10 is less than $14,000 ($15,000 if one spouse is age 50 or older at the end of 2025; $16,000 if both spouses are age 50 or older at the end of 2025), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction. 11. Enter traditional IRA contributions made, or that will be made by the due date of your 2025 return not counting extensions (April 15, 2026, for most people), for 2025 to your IRA on line 11a and to your spouse’s IRA on line 11b 11a. _____ 11b. _____ 12. On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Schedule 1, line 20. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606) 12a. _____ 12b. _____