Adjusted Gross Income
Amount of the Credit Single Filers* Head of Household Joint Filers
50% of contribution $23,750 or less $35,625 or less $47,000 or less
20% of contribution $23,751-$25,500 $35,626-$38,250 $47,001-$51,000
10% of contribution $25,501 - $39,500 $38,251-$59,250 $51,001-$79,000
Zero credit $39,501 or more $59,251 or more $79,001 or more
Details

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

Disclosure

Source: IRS.gov

0225-L09J