If you are unable to contribute to a deductible IRA I suggest first looking into a Roth IRA. Neither non-deductible IRA's or Roth IRA's are deductible BUT the Roth allows some advantages such as tax FREE growth (assuming certain rules are met).
Making non-deductible IRA contributions do not allow for a deduction but should be reported on IRS form 8606 and contributions should not be commingled with any deductible IRA accounts. Keeping this separate helps ensure you will only pay taxes on the gains in the account vs. the whole amount when you take distributions.
