Phase-out for Adjusted Gross Income Over a Certain Amount

There is a phase-out that will cause you to lose part or all of the benefit of your exemptions if your adjusted gross income is over a certain amount.  These limits are based on your filing status (single, head of household, married filing jointly or qualifying widow(er), and married filing separately), and can be found in the IRS instructions and publications.  The phase-out limit is the lowest for the married filing separately status, and is the highest for married filing jointly or qualifying widow(er).

If your adjusted gross income is over the phase-out limit for your filing status, you will need to complete the Deduction for Exemptions Worksheet in the instructions for Form 1040 or 1040A to determine the amount you can deduct for exemptions.