求教STP,老貓 about Tax Deducbile IRA

我今年４月被雷，我後來作了一些零時工，被雷以前是有４０１K的。先生有工作並且有公司sponsored 401K.我們總的2006 Modified AGI<$150,000.我們想設兩個Tax Deducbile IRA（Traditional).

我在網上查到：

TTraditional IRA contributions are normally tax-deductible. However, if you have an employer sponsored retirement plan, such as a 401(k), your tax deduction may be limited. In 2006, for single tax filers with an employer sponsored retirement plan, an IRA contribution is fully tax-deductible if your income is below $50,000. It is then prorated between $50,000 and $60,000. If your income is over $60,000 and you have an employer sponsored retirement plan, such as a 401(k), you receive no tax deduction. For married couples, the same rules apply except the deduction is phased out between 75,000 and $85,000.

If your spouse has an employer sponsored retirement plan but you do not, your tax deduction is phased out from $150,000 to $160,000.

我的問題：
１。我２００６ Full Time 工作了３個多月，期間有４０１K,後來是零工，無４０１。我qulaified for "without emplyer sponsored retirement plan"嗎？Maybe partially?

２。我先生個人２００６ AGI 至少超過$85000。他能設Tax Deducbile IRA（Traditional)嗎？如能，可放多少？

謝謝了！

所有跟帖： 

• 回複：求教STP,老貓 about Tax Deducbile IRA -stp- ♂ (121 bytes) () 01/11/2007 postreply 11:15:33

• Thanks a lot!! -真是倒黴的一年- ♂ (0 bytes) () 01/11/2007 postreply 19:28:19