Earned income limitation
(1) In general
(1)In general#
The amount excluded from the income of an employee under subsection (a) for any taxable year shall not exceed—
(A) in the case of an employee who is not married at the close of such taxable year, the earned income of such employee for such taxable year, or
(B) in the case of an employee who is married at the close of such taxable year, the lesser of— (i) the earned income of such employee for such taxable year, or (ii) the earned income of the spouse of such employee for such taxable year.
(1)(A)#
in the case of an employee who is not married at the close of such taxable year, the earned income of such employee for such taxable year, or
(1)(B)#
in the case of an employee who is married at the close of such taxable year, the lesser of—
(i) the earned income of such employee for such taxable year, or
(ii) the earned income of the spouse of such employee for such taxable year.
(1)(B)(i)#
the earned income of such employee for such taxable year, or
(2)Special rule for certain spouses#
For purposes of paragraph (1), the provisions of section 21(d)(2) shall apply in determining the earned income of a spouse who is a student or incapable of caring for himself.