Content Comparison

Filing Status​

Provisional Income Amount​

​

Taxable Amount​

​

Single filing statuses/MFS living apart from spouse for the entire tax year​

​

<$25,000​

0​

>$25,000 but <$34,000​

Up to 50%​

>$34,000​

Up to 85%​

MFJ or QSS​

​

<$32,000​

0​

>$32,000 but <$44,000​

Up to 50%​

>$44,000​

Up to 85%​