| If your filing status is... | ||
|---|---|---|
| married filing jointly or qualifying widow(er) | < $196,000 | up to the limit |
a reduced amount | ||
> $206,000 | zero | |
| married filing separately and you lived with your spouse at any time during the year | < $10,000 | a reduced amount |
> $10,000 | zero | |
| single, head of household, or married filing separately and you did not live with your spouse at any time during the year | < $124,000 | up to the limit |
> $124,000 but < $139,000 | a reduced amount | |
> $139,000 | zero |
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