single or HOH, active plan participant $64,000-374,000 Married, Joint, both active participants $103,000-$123,000 Married, Joint, neither active plan participants No phase-out Married, Joint, one an active participant: (See Note 1 below) Active participant spouse $103,000-$123,000 (Joint AGI) Nonactive participant spouse $193,000-$203,000 (Joint AGI) Note 1: When one spouse is an active participant in a retirement plan and the other is not, two separate income limitations apply. The active participant spouse may make a full deductible IRA contribution unless the $103,000-$123,000 phase-out range applies to the couple's joint income. The spouse who is not an active participant may make a full deductible IRA contribution unless the higher $193,000-$203,000 phase-out range applies to the couple's joint income. 2019 AGI Phase-Out Ranges for Roth IRA Contributions Filing Status AGI Phase-Out Range Single or HOM $122,000-$137,000 Married, Joint $193,000-$203,000 Note: Active plan participation status is not relevant to the Roth IRA phase-out calculation. Special rules apply to married filing separate taxpayers. a. During 2019, George (a 24-year-old single taxpayer) has a salary of $46,000, dividend income of $14,000, and interest income of $4,000. In addition, he has rental income of $1,000. George is covered by a qualified retirement plan. Calculate the maximum regular IRA deduction that George is allowed. Previous Ne Check My Work