applicable dollar amount
Defined in 1 place of the United States Code.
The term “applicable dollar amount” means—
(i) in the case of a taxpayer filing a joint return, $40,000,
(ii) in the case of any other taxpayer (other than a married individual filing a separate return), $25,000, and
(iii) in the case of a married individual filing a separate return, zero.
Source
- 1994–199726 U.S.C. § 219Internal Revenue Code · Retirement savings · in this section
The term “applicable dollar amount” means the following:
(i)
(ii)
(iii) In the case of a married individual filing a separate return, zero.
Source
- 2013–201426 U.S.C. § 219Internal Revenue Code · Retirement savings · in this section
The term “applicable dollar amount” means the following:
(i) In the case of a taxpayer filing a joint return, $80,000.
(ii) In the case of any other taxpayer (other than a married individual filing a separate return), $50,000.
(iii) In the case of a married individual filing a separate return, zero.
Source
- 2014–present26 U.S.C. § 219Internal Revenue Code · Retirement savings · in this section
The term "applicable dollar amount" means the following:
(i) In the case of a taxpayer filing a joint return:
(ii) In the case of any other taxpayer (other than a married individual filing a separate return):
(iii) In the case of a married individual filing a separate return, zero.
Source
- 1997–201426 U.S.C. § 219Internal Revenue Code · Retirement savings · in this section