1. Yes, for 401k, that is correct.

2. Yes. But then why are you not contributing more into your 401k?

3. No. In the case where you are contributing to the 401k (and are thus covered by an employer retirement plan), and I'm assuming you're filing as Married Filing Jointly, your AGI would have to be below $98k to get a full IRA deduction. I think your $184k number is from the case where you're *not* covered by an employer plan, but your spouse is, and you're filing jointly.