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For tax year 2012, if you make a contribution to a traditional or Roth IRA or to a qualified employer plan (like a 401(k)), you may be eligible to receive a tax credit of up to $1,000 for the year. To qualify, your adjusted gross income for the year must be less than $28,750 if you are single ($43,125 for head of household and $57,500 if married filing jointly).
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Deducting Retirement Contributions