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For Which Year(s) are You Covered by an Employer Plan?
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Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)
For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for...
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Coverage by an Employer Plan
Covered by an Employer Retirement Plan
Employer
Limit if Covered by Employer Plan
Situations in Which You are Not Covered by an Employer Plan
Tax Year