If neither you nor your spouse is covered by a retirement plan at work, your deduction is allowed in full.
For contributions to a Traditional IRA, the amount you can deduct may be limited if you or your spouse is covered by a retirement plan at work and your income exceeds certain levels.
You may want to consult with a tax professional to determine if your Traditional IRA contribution is tax-deductible. Roth IRA contributions aren’t deductible.