Adjusted Gross Income Phaseout Range

Description

Joint Return

Single, Head of Household (HOH)

Married Filing separately

Adoption Credit/Exclusion

150,000-190,000

150,000-190,000

-

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

82,000-102,000

41,000-51,000

-

Lifetime Learning Credit

82,000-102,000

41,000-51,000

-

IRA deduction with pension coverage

54,000-64,000

34,000-44,000

0-10,000

IRA deduction with spouse having pension coverage

150,000-160,000

-

-

Beginning of itemized deduction reduction

137,300

137,300

68,650

Lifetime Learning Credit

82,000-102,000

41,000-51,000

-

Passive rental loss ($25,000) exception

100,000-150,000

100,000-150,000

50,000-75,000

Personal exemptions

206,000-328,500

137,300-259,800
(single);
171,650-294,150
(HOH)

103,000-164,250

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

86,400-116,400

57,600-72,600

-