No you cannot. A 401(k) plan is not an IRA. The amount you contributed is not included as income in box 1 of your W-2 form so you do not pay tax on it in the year you made the contribution.
In addition, you cannot take an IRA Deduction for contributions to any of the following plans:
- Roth IRA
- Section 457 plan
- SIMPLE plan
- Federal Thrift Savings Plan
How 401(k) Contributions Affect Your Taxable Income
Your 401(k) contributions are made pre‑tax through your employer, which means the amount you contribute is excluded from your taxable income before your W‑2 is issued. Because of this, the contribution does not appear in Box 1 (Taxable Wages) on your W‑2 Form.
This reduction of taxable wages is the tax benefit, so no additional IRA deduction can be taken for the same contribution.
For IRS General Guidelines on IRA Deductions, please visit the following links: