[widgeon13]

I think I now understand the problem, your AGI exceeds the amount that allows for a deductible IRA so you are correct, unless you have other deductions you will not be able to reduce your AGI with the IRA contribution. You could contribute to the IRA but it is a non-deductible contribution.

I don't have any ideas on how to reduce your AGI by the necessary $1600 in order to acheive the AGI to get to qualify for that college credit.
Any uninsured losses or stock sales that had a net loss. What about contributions to church or charity or medical expenses that could be deducted?