That depends on your adjusted gross income. Remember that contributions to a qualified plan like s SIMPLE IRA are an u201cadjustment to income.u201d They reduce your adjusted gross income even if you do not itemize deductions. Hence, the more you put into your SIMPLE IRA, the lower your adjusted gross income and the more likely you are to be able to deduct the traditional IRA. You can find the income limits for deductibility of your traditional IRA contributions in IRS Publication 590A. Notice that the limits are different depending on whether you file single or jointly. Also, notice that the income limits are much higher for Roth IRAu2019s than traditional IRAu2019s. So, if you canu2019t deduct your traditional IRA, you might be able to start a Roth IRA, which has advantages of its own.