If a married taxpayer is an active participant in another qualified retirement plan,the traditional IRA deduction phaseout begins at $90,000 of AGI for a joint return in 2011.

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According to the IRS, for married taxpayers who are active participants in another qualified retirement plan, the deduction phaseout for a traditional IRA begins at $90,000 of AGI for a joint return in 2011.

If a Married Taxpayer Is an Active Participant in Another