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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)(2)(B), as adjusted for inflation for taxable years beginning in 2022. The threshold phaseout amounts and the completed phaseout amounts shown in the table below for single, surviving spouse, or head of household taxpayers also apply to married taxpayers who are not filing a joint return and satisfy the special rules for separated spouses in § 32(d).

Number of Qualifying Children Item One Two Three or More None Earned Income Amount $10,980 $15,410 $15,410 $7,320

Maximum Amount of Credit $3,733 $6,164 $6,935 $560 Threshold Phaseout $20,130 $20,130 $20,130 $9,160 Amount (Single, Surviving Spouse, or Head of Household)

Completed Phaseout $43,492 $49,399 $53,057 $16,480 Amount (Single, Surviving Spouse, or Head of Household) Threshold Phaseout $26,260 $26,260 $26,260 $15,290 Amount (Married Filing Jointly)

Completed Phaseout $49,622 $55,529 $59,187 $22,610 Amount (Married Filing