Amount of the credit Single filers*: AGI limit Head of household: AGI limit Joint filers: AGI limit
50% of contribution $23,750 or less $35,625 or less $47,500 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
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