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Married Individuals Filing Joint Returns and $311,300 $433,800 Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $285,350 $407,850 Unmarried Individuals (other than Surviving $259,400 $381,900 Spouses and Heads of Households) (§ 1(c))

Married Individuals Filing Separate $155,650 $216,900 Returns (§ 1(d)) .25 Eligible Long-Term Care Premiums. For taxable years beginning in 2016, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $390 More than 40 but not more than 50 $730 More than 50 but not more than 60 $1,460 More than 60 but not more than 70 $3,900 More than 70 $4,870 .26 Medical Savings Accounts. (1) Self-only coverage. For taxable years beginning in 2016, the term "high deductible health plan" as defined in § 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,250 and not more than $3,350, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $4,450. (2) Family coverage. For taxable years beginning in 2016, the term "high deductible health plan" means, for family coverage, a health plan that has an annual deductible