Non-deductible useful?

Yes \u2014 foundation for backdoor Roth.

Yes \u2014 track non-deductible basis or pay double tax later.

2028 Traditional IRA Deduction

Q: Phase-out if active in 401(k)?

Single $89k-$99k, MFJ $146k-$166k.

Q: Spouse not active in plan?

Higher phase-out $246k-$256k MFJ.

2028 Traditional IRA deduction phase-out for active 401(k) participants: single $89k-$99k, MFJ $146k-$166k. Non-participants always fully deductible.

Age (Dec 31, 2028)

MAGI ($)

Filing status

Deductible 2028

—

Non-Deductible

—

Your MAGI	—
Total IRA limit	—
Deductible amount	—
Non-deductible (Form 8606)	—

The 2028 Traditional IRA deduction phases out for active 401(k) participants. Single: $89k-$99k. MFJ both active: $146k-$166k. Non-active spouses get higher phase-out ($246k-$256k MFJ). No employer plan = always fully deductible.

Active Participant Definition

You are an active participant if you contributed to or accrued benefits in any employer retirement plan during 2028 — even one dollar. This includes 401(k), 403(b), SEP, SIMPLE, defined benefit, federal TSP. Spousal participation triggers different phase-out for the non-participant spouse.

Non-Deductible Contributions

Above the phase-out, you can still contribute up to $7,500 as non-deductible. File Form 8606 to track basis — failure means double tax on withdrawal. Non-deductible contributions are the foundation of the backdoor Roth strategy.

Coordinated With Roth

Total IRA contributions (deductible + non-deductible + Roth) cannot exceed $7,500 ($8,500 if 50+) per person per year. Spousal IRA: non-working spouse can contribute up to the same limits if MFJ.

Last updated May 2026. Sources: IRS IRA.