Once your income reaches $191,000 in this case, you can’t deduct any of your IRA contribution on your tax return. If you’re married filing separately, the tax deduction limits are drastically lower regardless of whether you or your spouse participate in an employer-sponsored retirement plan.If your income is less than $10,000, you can take a partial deduction; once you hit $10,000, you don’t get any deduction.f you’re married filing separately, the tax deduction limits are drastically lower regardless of whether you or your spouse participate in an employer-sponsored retirement plan. If your income is less than $10,000, you can take a partial deduction; once you hit $10,000, you don’t get any deduction.