The IRS states that Traditional IRA tax-deduction eligibly includes

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> **Retirement plan at work:** Your deduction may be limited if you (or your spouse, if you are married) are covered by a retirement plan at work and your income exceeds certain levels.
> [[1](https://www.irs.gov/retirement-plans/ira-deduction-limits)]
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What if in a given year you contributed at Employer A for six months, started a new job at Employer B, but Employer B doesn't allow participation in a 401(k) for 90 days (very common)? Can you deduct contributions for the 90 days in which you were ineligible to participate in Employer B's 401(k)?