Deductible IRA - W2 Retirement Plan Box not checked but plan availalable

[Tuco]

W2 retirement plan box is not checked. Employer has 401b plan available but employee does not participate or contribute. Employer does not contribute either.

Can employee make a deductible IRA contribution?

I've researched but can't get a clear answer. I'm leaning towards making the deductible contribution since employee doesn't participate.

[DTNY07]

Are they are a single filer?   Because if they are married and the spouse is an active participant in a 401K plan, then they can't contribute to an iRA.  Unless they are below the AGI limit for doing both  

[Tuco]

MFJ. Wife is covered by plan by same employer. She participates in the plan and box is checked on W2. Husband doesn't participate or contribute. He qualifies for a deductible IRA based on income. Does he really qualify knowing his employer offers a plan though. I think he does.

[qbteachmt · Accepted solution]

I like articles like the Investopedia:

https://www.investopedia.com/articles/retirement/05/032305.asp