<p>Assuming things have not changed since last year, in every other case IRA deductions are added back. But for qualifying for simplified needs and automatic 0 EFC it is the AGI that counts. So for simplified needs an AGI below $50,000 (and meeting other qualifiers) would cause the assets to be ignored, though the contribution would be added back to income for calculating the income generated part of the EFC. For auto 0 EFC if the AGI meets the income criteria (and other qualifiers are met), the calculation stops there. Kind of a little loophole there, though most people with an AGI that close to $31k would probably find it hard to contribute to an IRA.</p>