[Hugh R]

Thanks, but the way I read it, the Feds treat 401K and IRA contributions differently. I could have contributed more to my 401K and gotten under the $160K adjusted gross (line 37 on the 1040) and gotten the tax credit for college tuition, but because I didn't, I can't take the deduction with the IRA even though its before 4/15/07. Any thoughts? I hate the IRS.