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the amount of qualified adoption expenses up to $13,840. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $207,580 and is completely phased out for taxpayers with modified adjusted gross income of $247,580 or more. (See section 3.19 of this revenue procedure for the adjusted items relating to adoption assistance programs.) .04 Lifetime Learning Credit. For taxable years beginning in 2018, a taxpayer's modified adjusted gross income in excess of $57,000 ($114,000 for a joint return) is used to determine the reduction under § 25A(d)(2) in the amount of the Lifetime Learning Credit otherwise allowable under § 25A(a)(2). .05 Earned Income Credit. (1) In general. For taxable years beginning in 2018, the following amounts are used to determine the earned income credit under § 32(b). The "earned income amount" is the amount of earned income at or above which the maximum amount of the earned income credit is allowed. The "threshold phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the 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 2018.

Number of Qualifying Children Item One Two Three or More None