Contributions may be fully tax-deductible if any of the following apply:

Neither you nor your spouse is an active participant in an employer-sponsored retirement plan
You participate in an employer-sponsored retirement plan and your 2020 modified adjusted gross income is $65,000 or less as a single taxpayer or $104,000 or less as married taxpayers filing jointly.
You do not participate in an employer-sponsored retirement plan, but your spouse does, and joint modified adjusted gross income is no more than $196,000 for 2020