2017 Income Tax Phaseout Ranges

 
Provision Single Married Filing Jointly

Child Tax Credit1

Starts at $75,000 AGI2

Starts at $110,000 AGI2

Adoption Credit

$203,540 - $243,540 AGI

Same as single

Interest on Education Loans

$65,000 - $80,000 AGI

$135,000 - $165,000 AGI

Education Tax Credits
(a) Hope Scholarship Credit
(b) Lifetime Learning Credit

(a) Starts at $80,000 AGI
(b) Starts at $56,000 AGI

(a) Starts at $160,000 AGI
(b) Starts at $112,000 AGI

Coverdell Education Savings Accounts

$95,000 - $110,000 AGI

$190,000 - $220,000 AGI

Education Savings Bonds

$78,150 - $93,150 AGI

$117,250 - $147,250 AGI

 
Individual Retirement Accounts (IRAs)
Active participants in another plan $62,000 - $72,000 AGI $99,000 - $119,000 AGI3
Not an active plan participant No limitations apply $186,000 - $196,000 AGI4
Contributory Roth IRAs $118,000 - $133,000 AGI $186,000 - $196,000 AGI

1. The credit is reduced by $50 for each $1,000, or fraction thereof, of AGI above the threshold.

2. AGI is adjusted gross income. Different modifications may apply depending on the specific provisions.

3. Applies when both spouses are active plan participants or only the participant spouse contributes.

4. Applies if at least one spouse is not an active participant.