Client Resource Center

Practical answers for your questions

3001 West Big Beaver Road, Suite 700 • Troy, MI 48084
Phone: 248-649-3400

2019 Income Phaseout Levels
American Opportunity (HOPE) Tax CreditPhaseout Level
Single / Head of household$80,000 - 90,000
Joint$160,000 - 180,000
Married filing separately (MFS)
$0
Child Tax Credit ($2,000 Per Child)Phaseout Level
Single / Head of household$200,000 - 240,000
Joint$400,000 - 440,000
Married filing separately$200,000 - 240,000
Family Tax Credit
$500/dependent non-qualifying CTCsame as child tax credit
College Savings Bond Interest ExclusionPhaseout Level
Single / Head of household$81,100 - 96,100
Joint$121,600 - 151,600
Married filing separately$ 0

* Adjusted or modified adjusted gross income.

Education Loan Interest DeductionPhaseout Level
Single / Head of household$70,000 - 85,000
Joint$140,000 - 170,000
Married filing separately$ 0
Education Savings AccountsPhaseout Level
Single / Head of household / MFS$95,000 - 110,000
Joint$190,000 - 220,000
Lifetime Learning CreditPhaseout Level
Single / Head of household$58,000 - 68,000
Joint$116,000 - 136,000
Married filing separately$ 0
IRA Deductibility (With Company Pension)Phaseout Level
Single / Head of household$64,000 - 74,000
Joint$103,000 - 123,000
Married filing separately
$0 - 10,000
When spouse has company pension$193,000 - 203,000
Itemized DeductionsPhaseout Level
SingleNot applicable
Joint returns & surviving spousesNot applicable
Married filing separatelyNot applicable
Head of householdNot applicable
Personal ExemptionPhaseout Level
Singlesuspended
Joint returns & surviving spousessuspended
Married filing separatelysuspended
Head of householdsuspended
Roth IRA EligibilityPhaseout Level
Single / Head of household$122,000 - 137,000
Joint$193,000 - 203,000
Married filing separately$0 - 10,000
Rollover of regular IRA to Roth IRANo income limit