Individual |
Joint |
Married, Filing Separately |
Both Spouses Covered |
Both Spouses Not Covered |
Filing Jointly, Only One Spouse Covered |
$58,000 and under |
$92,000 and under |
$0 |
Fully
Deductible |
Fully
Deductible |
AGI of
$173,000 and under,
Fully Deductible |
$58,000 - $68,000 |
$92,000 - $112,000 |
Under $10,000 |
Partially
Deductible |
Fully
Deductible |
AGI of
$173,000-$183,000,
Partially Deductible |
$68,000 and up |
$112,000 and up |
$10,000 and up |
Not
Deductible |
Fully
Deductible |
AGI of
$183,000 and up,
Not Deductible |
Individual |
Joint |
Married, Filing Separately |
Both Spouses Covered |
Both Spouses Not Covered |
Filing Jointly, Only One Spouse Covered |
$59,000 and under |
$95,000 and under |
$0 |
Fully
Deductible |
Fully
Deductible |
AGI of
$178,000 and under,
Fully Deductible |
$59,000 - $69,000 |
$95,000 - $115,000 |
Under $10,000 |
Partially
Deductible |
Fully
Deductible |
AGI of
$178,000-$188,000,
Partially Deductible |
$69,000 and up |
$115,000 and up |
$10,000 and up |
Not
Deductible |
Fully
Deductible |
AGI of
$188,000 and up,
Not Deductible |
|