Amount of the credit Single filers*: AGI limit Head of household: AGI limit Joint filers: AGI limit
50% of contribution $24,250 or less $36,375 or less $48,500 or less
20% of contribution $24,251–$26,250 $36,376–$39,375 $48,501–$52,500
10% of contribution $26,251–$40,250 $39,376–$60,375 $52,501–$80,500
Zero credit $40,251 or more $60,376 or more $80,501 or more
Disclosure Title
Disclosures
Disclosure

*Includes "Married Filing Separately" and "Qualifying Widowers" tax filing statuses.

AGI is your adjusted gross income.

For illustrative purposes only.

Source: IRS.gov