 of the retirement account is generally the idea. So if everything remains the same, albeit higher tax brackets now than when I take the money out, and therefore I want the deduction at this point in time to defer the taxes. Typically that's the way you wanna do things, defer the taxes. But what if you think that the government is overspending and they're gonna just bankrupt the government and at some point they're just gonna have to tax, really tax everyone? Well, then you might think, or if you don't have much money right now in earnings, then you might think, hey, I just rather pay the taxes now and then when I take the money out, that's when I don't pay the taxes. And in that case, you'd have a Roth IRA, in which case the growth of the money might be a tax-free situation, but it's not gonna be taxable when you take the money out. So that means that you're not getting a tax benefit when you put the money into a Roth IRA because that's the point of a Roth IRA, it's inverted. Number two, if you're filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2023, don't use the IRA deduction worksheet and these instructions, instead see publication 598 to figure the amount. So obviously it's a little bit more complex, different worksheet to use. Tax software is of course greatly helpful for these types of calculations. Number three, you can't deduct elective deferrals to a 401K plan, 403B plan, section 457 plan, simple plan or the federal thrift savings plan. These amounts aren't included as income in box one. So in other words, you might say, well, isn't the IRA the same thing as like a 401K plan or a 403B plan or a simple or something like that? And the general idea is like, well, yeah, it's the same idea, but if you had W2 income and a 401K plan, it would be reflected by the employer in the W2. They would have already lowered box one and therefore your taxable income would be lowered when you just input the W2. So it's already basically taken care of. You can see that because you'll see it in box 12, I believe, and box one will typically be different than box three and box five because it will possibly be a reduction for federal income taxes, but possibly not for Medicare and Social Security in terms of income. Number four, so if you made contributions to your IRA in 2023 that you deducted for 2022, don't include them in the worksheet. Number five, if you received income from a non-qualified deferred compensation plan or a non-governmental section 457 plan that is included in box one of your form W2 or in box one, a form 1099 NEC, don't include that income online eight of the worksheet. Similar scenario we talked about before. The income should be shown in A, box 11 of your W2, B, box 12 of your form W2 with code Z or C, box 15 of form 1099 miscellaneous. So similar type of scenario, it should be reflected in those cases on the W2 form and therefore you shouldn't get a deduction because it will already be reduced in line one of your 1040 box one of W2. So if it isn't contact your employer, okay, six. So you must file a joint return to deduct contributions to your spouse's IRA into the total IRA deduction for you and your spouse online 20. So note that if you're married, you have to file joint or separate. If you file separate, the IRS is gonna be skeptical on many kinds of deductions because it's likely that you might be trying to manipulate if they weren't, then people would manipulate the system between joint and separate in ways that would not be good, right? So seven