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For purposes of a deduction for contributions to a traditional individual retirement arrangement (IRA), Armed Forces’ members (including reservists on active duty for more than 90 days during the year) are considered to be active participants in an employermaintained retirement plan.

Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or spousal IRA limit, if applicable). However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. The Form W–2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. The Retirement Plan box should have a mark in it if you were covered.

Individuals serving in the U.S. Armed Forces or in support of the U.S. Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. For more information on this extension of deadline provision, see Extension of Deadline, later. For more information on IRAs, get Publication 590.

Above Information Extracted from IRS Publication #3, Armed Forces Tax Guide