A contribution to an IRA will be deductible if:

• You have earned income.
• You're not covered by a retirement plan at work.
• You're covered by a plan at work but your modified adjusted gross income (AGI) is $50,000 or less ($75,000 for married couples filing jointly). That qualifies you to deduct your full contribution. You may take a partial deduction if your modified AGI is more than $50,000 but less than $60,000 (or more than $75,000 and less than $85,000 for married couples).
• You're not covered by a plan but your spouse is and your modified AGI is $150,000 or less. that qualifies you for the full deduction. But you may take a partial deduction if it's more than $150,000 and less than $160,000.