 So we'd have 6000 each or 7000 each depending on the age if under 50 or older 50. So enter the amount shown below that applies to you and then we have these are kind of our thresholds now that are going to be starting to apply the income uh thresholds. So single head of household or married filing separate and you live depart from your spouse for all of 2022. You enter the 78,000 so married filing jointly 129,000 in both columns but if you checked no uh on either line 1a or 1b enter 124,000 to the person who wasn't covered married filing separately and you lived with your spouse at any time during 2022-10,000. So you're going to be severely limited as is often the case if filing married filing separately because the iris is going to be kind of suspicious of those scenarios. Now I'm not going to go through each of these items more uh one by one so you kind of read it over if you would like to but we're going to be then kind of taking these general ideas and then applying them to tax software in a future presentation. Let's just I'll try to just kind of recap the general scenarios that might come up. So let's say you're married your spouse has a 401k and you're modified adjusted gross income. This is the adjusted gross income you know after the above the line deductions but it's kind of modified so it's still a general idea of your adjusted gross income. In 2022 if you are married filing jointly and your spouse has a 401k you can take the full deduction for the IRA contribution as long as your modified adjusted gross income is below 204,000. I believe if your modified adjust gross income is between 204,000 and 214,000 you can take a partial deduction. Meaning it starts to phase out at that point. So let's say that you are married you have a 401k and your modified adjusted gross income is below the threshold. So now you're saying you have the 401k plan. So if you are married filing jointly and you have a 401k you can take the full deduction for your contribution to a traditional IRA as long as your modified adjusted gross income is 109,000 or less in this situation if your modified adjusted gross income is between 109,000 and 129,000 you can take a partial deduction. So then we have you are single head of household or qualified widower. So if you have a 401k or other retirement plan at work you can take the full deduction if your modified adjusted gross income is 68,000 or less if your modified adjusted gross income is between 68,000 and 78,000 you can take a partial deduction. Note that in all of these scenarios the workplace retirement plan doesn't have to be a 401k plan. It could be a 403b or whatever kind of qualified retirement plan. That's just the kind that most people have so that's the general concept. So then we have if either your or your spouse is covered by a retirement plan at work and your combined income exceeds the threshold set by the IRS you may not take the full tax deduction for your IRA contribution for married taxpayers filing jointly. The limit is 129,000 if you have a 401k and 214,000 if your spouse has a 401k for single taxpayers the limit is 78,000 and of course the general IRA contribution limit is going to be the 6,000 per person generally and 7,000 if you are 50 or older as we can see in our worksheets here. Now again that whole scenario of course is quite complex so the general the general rules would be you know the IRA contribution 6,000 if you're under 50 7,000 if you're older 50 if you're have access to a 401k plan either you or your spouse it's going to get more complicated in those scenarios and as your income goes up you may have limited limitations and phase outs to be able to access the IRA so you will be able to do tax planning and the software can kind of help us out with that last minute tax planning would be the general scenario that you might want to kind of have in mind when these questions come up as they do because the IRA is always going to be that last minute type of thing that you could take a look at.