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

-

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

53,000-63,000

33,000-43,000

0-10,000

IRA deduction with spouse having pension coverage

150,000-160,000

-

-

Beginning of itemized deduction reduction

132,950

132,950

66,475

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

199,450-321,950

132,950-255,450
(single);
166,200-288,700
(HOH)

99,725-160,975

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

-