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Income Tax Planning
Chapter 9: Tax Credits/RETIREMENT SAVINGS CREDIT (1 OF 2)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 9: Tax Credits

RETIREMENT SAVINGS CREDIT (1 OF 2)

01.Core Concepts

• Taxpayers with MAGI below certain thresholds receive a credit for retirement savings. • Fully phased out at:  $80,500 of MAGI for MFJ (2026)  $60,375 of MAGI for HOH (2026)  $40,250 for all others (2026) • MAGI includes  Excluded foreign income and housing costs  Income for residents of American Samoa and Puerto Rico