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Income Tax Planning
Chapter 4: Gross Income from Personal and Investment Activities/EDUCATION EXCLUSIONS (1 OF 4)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 4: Gross Income from Personal and Investment Activities

EDUCATION EXCLUSIONS (1 OF 4)

01.Core Concepts

Savings Bond Interest Income Exclusion • Qualified U.S. Savings Bond • Must be EE bonds issued after Dec 31, 1989 • Issued in the name of taxpayer and/or spouse • Bond owner must be at least 24 years old on date of issue • Subject to phaseout Phaseout MAGI amounts for Savings Bond Interest Exclusion: 2026 Filing $152,650 - $182,650 MFJ & SS $101,800 - $116,800 Others