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credit begins to phase out. The "completed phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) at or above which no credit is allowed. The threshold phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(3)(B)(i), as adjusted for inflation for taxable years beginning in 2013.

Number of Qualifying Children Item One Two Three or More None Earned Income $9,560 $13,430 $13,430 $6,370 Amount Maximum Amount of Credit $3,250 $5,372 $6,044 $487 Threshold Phaseout $17,530 $17,530 $17,530 $7,970 Amount (Single, Surviving Spouse, or Head of Household)

Completed Phaseout $37,870 $43,038 $46,227 $14,340 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $22,870 $22,870 $22,870 $13,310 Amount (Married Filing Jointly)

Completed Phaseout $43,210 $48,378 $51,567 $19,680 Amount (Married Filing Jointly)

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer. (2) Excessive Investment Income. For taxable years beginning in 2013, the earned