Deductions & Adjustments | Chapter 24
IRA Deductions
Product specification for EA Part 1 IRA Deductions, mapped to the Deductions and credits SEE domain.
Chapter build status
This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.
Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.
Lessons
6
Question target
50
Flashcard target
100
Case studies
5
Decision trees
3
Illustrations
5
Required lessons
Traditional IRA Contributions
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Roth IRA Contributions
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Deductible vs. Nondeductible IRA Contributions
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Active Participant Rules
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
MAGI Phaseouts
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Excess Contributions
- lesson specification
- source map
- examples
- question categories
- flashcard categories
- AI tutor context
Curriculum blueprint detail
This chapter has a mapped curriculum blueprint entry for the next content-production stage.
IRS forms: Form 8606, Form 5329
Open full curriculum blueprintEvery chapter must contain
- Learning Objectives
- Key Concepts
- Technical Discussion
- IRS Authority
- Exam Alert Boxes
- Practitioner Notes
- Decision Trees
- Form Walkthroughs
- Examples
- Advanced Examples
- Case Studies
- Common Errors
- Chapter Summary
- Flashcards
- Review Questions
- Answer Explanations
Question and flashcard standard
Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.
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