Threshold amount
4 rulesAll 3 subsections
For purposes of this chapter, the term “threshold amount” means—
(1)
(1)∀ 1#
in the case of a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), $250,000,
(2)∀ 1#
in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under paragraph (1), and
(3)∀ 1#
in any other case, $200,000.