Ira contribution

[gman]

Taxpayer works Jan thru April for company that has a retirement plan. Are they eligible to make an IRA contribution? Income on joint return is high. I know the spouse not in the plan can, but what about taxpayer that worked for a few months that had a plan?

[Rapid Robert]

Taxpayer works Jan thru April for company that has a retirement plan. Are they eligible to make an IRA contribution?

Yes they can always make a contribution if enough earned income, but it won't be fully deductible. Even one day of coverage under an employer plan counts for the whole year.