 Married persons filing separately. So if you weren't covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2023. So if you're married, then married is usually the best way to file. But if you file married filing separately, it's not like going back to head of household or single. The IRS might restrict some of the deductibility of certain things because again, they're skeptical of people gaming the system, bouncing back and forth between married filing separate. So deduction worksheet. So before you begin, be sure you have read the instructions, figure any write-in adjustments, and if you are married filing separately, line 1A, were you covered by a retirement plan? So you've got your IRA and your spouse's IRA. So B, if married filing jointly, was your spouse covered by a retirement plan? So next, if you check no online 1A and no online 1B, if married filing jointly, skip line 2 through 6, enter the applicable amount below on line 7A and line 7B if applicable and go to line 8. So 6,500 if under the age of 50. So that's going to be like the max contribution in general if you don't have any of these restrictions. And 7,500 if they age 50 or older at the end of 2023. So otherwise go to line 2. So line 2, enter the amount shown below that applies to you. So you have a single head of household or married filing separately and you lived apart from your spouse for all of 2023, 83,000. Qualified surviving spouse enter 136,000. Married filing jointly, 136. Married filing separately and you lived with your spouse to do that. So that's the 10,000. Line 3, enter the amount from form 1040 or 1040 SR line 9. And that's the total income line. Line 4, enter the total of the amounts from schedule 1. Line 11 through 19 plus 23 and 25. Line 5, subtract line 4 from line 3. If married filing jointly enter the result in both columns. And 6 is the amount on line 5 less than the amount on line 2. If no, stop. If yes, subtract and so on. I won't go through the whole thing from here going forward but just know it can get somewhat complex, right? So what you want to do from a general data input standpoint is get the basically the general rules. Can you deduct an IRA? Well, generally if you have access to a 401k plan or something else, that's what you want to maximize first. And then in some cases you might still be able to deduct some but it gets complicated. So that's going to be the last minute tax planning. If you don't have access to a 401k plan or something through work and your spouse doesn't have access and you have earned income and you don't have any other kind of retirement plan like a simple or something like that, then you have maximum contributions of the individual IRA of 6,500 and 7,500. But the best way to go about it is to at least not cap off these amounts but rather wait till you do the taxes so that you can do that last minute tax planning to see the maximum amount that you might still be able to put into an IRA which you can typically do as long as you're not basically on extension meaning you have up until the time of you file the return not including extensions typically.