The following taxpayers are covered by an employer sponsored retirement plan which one may fully deduct their traditional IRA contribution Kelly files single her modified AGI is $73,000$ mark files head of household is modified AGI is $73,001$ Samantha is married and lived with her spouse for the first two months of the year she chooses to file a separate return her modified AGI is $10,975$ Donald is married and filed a joint return both he and his spouse are covered by an employer sponsored plan the couples modified AGI is $$1116$ and one