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9 completed phaseout amounts shown in the table below for taxpayers with all other filing statuses 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 $12,730 $17,880 $17,880 $8,490 Maximum Amount of Credit $4,328 $7,152 $8,046 $649 Threshold Phaseout Amount (Married Filing Jointly) $30,470 $30,470 $30,470 $17,730 Completed Phaseout Amount (Married Filing Jointly) $57,554 $64,430 $68,675 $26,214 Threshold Phaseout Amount (All other filing statuses) $23,350 $23,350 $23,350 $10,620 Completed Phaseout Amount (All other filing statuses) $50,434 $57,310 $61,555 $19,104

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 2025, the earned income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $11,950. .07 Refundable Credit for Coverage Under a Qualified Health Plan. For taxable years beginning in 2025, the limitation on tax imposed under § 36B(f)(2)(B) for excess advance credit payments is determined using the following table: If the household income (expressed as a percent of poverty line) is: The limitation amount for unmarried individuals (other than surviving spouses and heads of household) The limitation amount for all other taxpayers is: Less than 200%

$375 $750