Keep for Your Records
If you were age 70 1/2 or older at the end of 2019, you can't deduct any contributions made to your traditional IRA or treat them
!
as nondeductible contributions. Don't complete this worksheet for anyone age 70 1/2 or older at the end of 2019. If you are
Caution
married filing jointly and only one spouse was under age 70 1/2 at the end of 2019, complete this worksheet only for that spouse.
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Be sure you have read the 11-item list in the instructions. You may not be able to use this worksheet.
Before you begin:
v
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 22 (see the instructions
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v
If you are married filing separately and you lived apart from your spouse for all of 2019, enter "D" on the dotted
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v
line next to Schedule 1, line 19. If you don't, you may get a math error notice from the IRS.
Your IRA
Spouse's IRA
No
1a. 1a.
Yes
Were you covered by a retirement plan (see instructions)?
1b. If married filing jointly, was your spouse covered by a retirement plan?
1b.
Next:
If you checked ``No'' on line 1a (and "No" on line 1b if married filing jointly),
skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if
applicable), and go to line 8.
$6,000, if under age 50 at the end of 2019.
$7,000, if age 50 or older but under age 70 1/2 at the end of 2019.
Otherwise, go to line 2.
2.
Enter the amount shown below that applies to you.
Single, head of household, or married filing separately and you
lived apart
from your spouse for all of 2019, enter $74,000.
Qualifying widow(er), enter $123,000.
2a. 2b.
Married filing jointly, enter $123,000 in both columns. But if you checked
"No" on line 1a or 1b, enter $203,000 for the person who wasn't
covered by a plan.
Married filing separately and you lived with your spouse at any time in
2019, enter $10,000.
3.
Enter the amount from Form 1040 or 1040-SR, line 7b
3.
4. Enter the total of the amounts from Schedule 1, lines 10
through 18a, plus any write-in adjustments you entered
on the dotted line next to Schedule 1, line 22 4.
5.
Subtract line 4 from line 3. If married filing jointly, enter the result in both columns
5a. 5b.
6.
Is the amount on line 5 less than the amount on line 2?
FDA
19_IRA1
6a. 6b.
M1114N
Form Software Copyright 1996 - 2020 HRB Tax Group, Inc.
No.
None of your IRA contributions are deductible. For details on
nondeductible IRA contributions, see Form 8606.
$7,000 if age 50 or older but under age 70 1/2 at the end of 2019.
ii.
$6,000, if under age 50 at the end of 2019.
i.
and go to line 8.
enter the applicable amount below on line 7 for that column
IRA of a person who wasn't covered by a retirement plan),
is $20,000 or more ($10,000 or more in the column for the
If married filing jointly or qualifying widow(er), and the result
If the result is less than $10,000, go to line 7.
$7,000, if age 50 or older but under age 70 1/2 at the end of 2019.
ii.
$6,000, if under age 50 at the end of 2018.
i.
below on line 7 for that column and go to line 8:
the result is $10,000 or more, enter the applicable amount
If single, head of household, or married filing separately, and
below that applies to you.
Subtract line 5 from line 2 in each column. Follow the instruction
Yes.
Otherwise, go to line 7.
Yes
No
NoYes
Yes
No
STOP
for Schedule 1, line 22).
2019 IRA DEDUCTION WORKSHEET - SCHEDULE 1, LINE 19
Keep for Your Records
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
60% (0.60)(or by 70% (0.70) in the column for the IRA of a person
who is age 50 or older at the end of 2019).
7a. 7b.
Married filing jointly or qualifying widow(er), multiply by 30% (0.30) (or
by 35% (0.35) in the column for the IRA of a person who is age 50 or
older at the end of 2019). But if you checked "No" on either line 1a
or 1b, then in the column for the IRA of the person who was not
covered by a retirement plan, multiply by 60% (0.60) (or by 70% (0.70)
if age 50 or older at the end of 2019).
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 19.
Alimony and separate maintenance payments
8.
reported on Schedule 1, line 2a.
Nontaxable combat pay. This amount should be
reported in box 12 of Form W-2 with code Q.
9.
Enter the earned income you (and 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 14 and 15. If zero or less, enter -0-.
9.
For more details, see Pub 590-A
10.
Add lines 8 and 9
10.
If married filing jointly and line 10 is less than $11,000 ($12,000 if one
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spouse is age 50 or older at the end of 2019; $13,000 if both spouses
Caution
are age 50 or older at the end of 2019, stop here and use the worksheet
in Pub. 590-A to figure your IRA deduction.
Enter traditional IRA contributions made, or that will be made by the due date
11.
of your 2019 return not counting extensions (April 15, 2020 for most people),
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 19.
Or, if you want, you can deduct a smaller amount and treat the rest as a
nondeductible contribution (see Form 8606)
12a. 12b.
M0516NFDA 19_IRA2Form Software Copyright 1996 - 2020 HRB Tax Group, Inc.
for 2019 to your IRA on line 11a and to your spouses's IRA on line 11b
2019 IRA DEDUCTION WORKSHEET - LINE 19 CONTINUED