*Exemption amount BEGINS to phase-out when adjusted gross income
(AGI) reaches:
-
$156,400 if Single
-
$195,500 if Head of Household
-
$234,600 if Married Filing JOINTLY or Qualifying Widow(er)
-
$117,300 if Married Filing SEPARATELY
Exemption amount reaches a maximum phase-out when adjusted gross income
(AGI) reaches:
-
$278,900 if Single
-
$318,000 if Head of Household
-
$357,100 if Married Filing JOINTLY or Qualifying Widow(er)
-
$178,550 if Married Filing SEPARATELY
For
taxpayers who have AGI in EXCESS of the maximum phase-out, each
exemption amount will be $1,133. |