Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 26
Example
ОглавлениеIn 2021, a single parent with one qualifying child age 4 has MAGI of $100,000. The $3,600 credit is reduced to $2,350 (reduction is $1,250, which is $25,000 excess MAGI over the applicable threshold ÷ $50).
TABLE 1.1 Stage 1 Phaseout of the Child Tax Credit over MAGI Limits in 2021
| Filing Status | MAGI Limit |
|---|---|
| Married filing jointly | $150,000 |
| Head of household | $112,500 |
| Single | $ 75,000 |
TABLE 1.2 Stage 2 Phaseout of Child Tax Credit over MAGI Limits in 2021
| Filing Status | MAGI Limit |
|---|---|
| Married filing jointly | $400,000 |
| Other filing status | 200,000 |
