Deductable IRA contribution Limit

Hello,

What is our joint return deductable traditional IRA contribution limits- form 1040 line 23?

Total joint income 99k.
I do not participate in any emploers plan.
Spouse was in employers plan, but was laid off during 2001. She did a direct rollover of her plan into a traditional IRA.
Wages were 91 K

JRW

You can take a full deduction of $2,000 on your IRA but your wife can not take any deduction because she was covered by an employer plan for part of the year and because your adjusted gross income is over $63,000. For the rules see IRS Publication 17, Your Federal Income Tax, which you can download for free at the IRS site at: [url]http://www.irs.ustreas.gov/forms_pubs/index.html[/url]