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Research report

Taxpayer Eligibility for IRAs

Benjamin H. Harris, Christopher Geissler
March 7, 2008
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Abstract

The tax code limits the extent to which individuals may take advantage of the tax benefits associated with traditional and Roth IRAs. The only eligibility criteria for contributing to a Roth IRA are income and filing status. In contrast, eligibility for deducting contributions to a traditional IRA depends on those factors as well as on whether the taxpayer and the taxpayers spouse participate in an employer-provided pension. Taxpayers are subject to an assortment of phaseout ranges based on those criteria.

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Meet the Experts

  • Benjamin H. Harris
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