Adjusted Gross Income
Amount of the Credit Single Filers* Head of Household Joint Filers
50% of contribution $23,000 or less $34,500 or less $46,000 or less
20% of contribution $23,001-$25,000 $34,501-$37,500 $46,001-$50,000
10% of contribution $25,001- $38,250 $37,501- $57,375 $50,001- $76,500
Zero credit $38,251 or more $57,376 or more $76,501 or more
Details

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

Disclosure

Source: IRS.gov

0225-L09J