Adjusted Gross Income Phaseout Range

Description

Joint Return

Single, Head of Household (HOH)

Married Filing separately

Adoption Credit/Exclusion

75,000-115,000

75,000-115,000

-

AMT Exemption

150,000-330,000

112,500-247,500

75,000-165,000

Child Credit

110,000-119,001

75,000-84,001

55,000-59,001

Education IRA

150,000-160,000

95,000-110,000

95,000-110,000

Full Exclusion - Social Security Income

less than 32,000

less than 25,000

-

Hope Scholarship Credit

80,000-100,000

40,000-50,000

-

Lifetime Learning Credit

80,000- 100,000

40,000-50,000

-

IRA deduction with pension coverage

52,000-62,000

32,000-42,000

0-10,000

IRA deduction with spouse having pension coverage

150,000-160,000

-

-

Beginning of itemized deduction reduction

128,950

128,950

64,475

Lifetime Learning Credit

80,000-100,000

40,000-50,000

-

Passive rental loss ($25,000) exception

100,000-150,000

100,000-150,000

50,000-75,000

Personal exemptions

193,400-315,900

128,950-251,450
(single);
161,150-283,650
(HOH)

96,700-157,950

Contribution to Roth IRA

150,000-160,000

95,000 -110,000

0-10,000

Roth Conversion - IRA to Roth

100,000

100,000

-

Savings bond interest exclusion

81,100-111,100

54,100-69,100

-