General Guidelines for the IRA Deduction
If you made contributions to a traditional IRA during the tax year, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so.
Earned Income: For IRA purposes, earned income includes alimony and separate maintenance payments reported on your return. If you were a member of the U.S. Armed Forces, earned income includes any non taxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor.
For more information on IRA's:
I was covered by a retirement plan at work. Will this affect the amount of my IRA deduction?
Can I take an IRA Deduction for the amount I contributed to a 401(k) plan last year?