For 2018, the maximum amount of income a single filer can earn (married filing jointly
in parentheses) and still take the EITC is--
Generally, when filing state income tax returns in these states, same-sex couples will use their federal filing status (usually married filing jointly
For tax year 2008, an economic stimulus payment (defined by law to be a refundable tax credit) of $300 ($600 for married filing jointly
) was available to filers with at least $3.000 in positive income-tax liability.
A state that wants to embrace the second policy by retaining the four filing statuses of single, head of household, "married filing jointly
," and "married filing separately" and embrace the first policy by recognizing same-sex relationships will, because of DOMA, have to give up on the administrative convenience achieved by the third policy.
You may be able to take the credit if you earned less than $43,279 ($48,279 for married filing jointly
) if you have three or more qualifying children; $40,295 ($45,295 for married filing jointly
) if you have two qualifying children; $35,463 ($40,463 for married filing jointly
)if you have one qualifying child; and $13,440 ($18,440 for married filing jointly
) if you do not have and qualifying children.
You can call the Internal Revenue Service at 800-8294954 and speak to one of its agents or use the automated system, unless you filed "married filing jointly
," in which case you'll need to complete form 3911, also known as Taxpayer Statement Regarding Refund (www.irs.gov/pub/irs-pdf/f3911.
Recommendation: The Commissioner of Internal Revenue Service should direct the appropriate officials to include information on math error notices to inform taxpayers that they may be eligible for the child and dependent care credit if they file under a different status, such as "Single," "Married Filing Jointly
," "Head of Household," or "Qualifying Widow(er) with a dependent child.
The marriage penalty tax (MPT) has been a topic of considerable discussion and debate by politicians, academicians, researchers, legislators, and, of course, individual taxpayers ever since Congress enacted the 'married filing jointly
' status in 1913.
Filing Status Threshold Full Phase-Out Married filing jointly
(and surviving spouses) $250,200 $372,700 (2009) Head of household: $208,500 $331,000 (2009) Single $166,800 $289,300 (2009) Married filing separately $125,100 $186,350 (2009) These amounts are indexed for inflation.
(38) The amount of the credit will be reduced by the percentage the modified adjusted gross income exceeds $75,000 for single filers or $150,000 for married filing jointly
when divided by $20,000, multiplied by the maximum credit the taxpayer could receive.
The Married Filing Jointly
15 Percent Tax Bracket has been extended from $47,450 to $56,800.
The categories are "Single," "Married Filing Jointly
," "Married Filing Separately," and "Head of Household." Married Filing Separately has the highest tax rate, followed by Single, then Head of Household, and Married Filing Jointly