Line 23 IRA Deduction TIP: If you make any nondeductible contributions to a traditional IRA,           you must report them on Form 8606. If you made contributions to a traditional individual retirement arrangement (IRA), you may be able to take an IRA deduction. But you, or your spouse, if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes certain alimony received.       See Pub. 590 for details. You should receive a statement by May 31 that shows all contributions to your traditional IRA.       Use the on page 27 to figure the amount, if any, of your IRA deduction. But read the following list before you fill in the worksheet: If you were age 70 1/2 or older at year-end, you cannot deduct any contributions made to your traditional IRA, or treat them as nondeductible contributions. You cannot deduct contributions to a Roth IRA or an education IRA. Caution: If you made contributions to both a traditional IRA and a Roth IRA, do not use the worksheet on page 27. Instead, use the worksheet in Pub. 590 to figure the amount, if any, of your IRA deduction. You cannot deduct contributions to a 401(k) plan, SIMPLE plan, or the Federal Thrift Savings Plan. These amounts are not included as income in box 1 of your W-2 form.   This list continues in the actual instructions