The National Directory of Certified Public Accountants

Ask A CPA - Retirement Savings Credit

AGI Limitation - Retirement Savings Contribution Credit

You are not eligible for the credit if your adjusted gross income exceeds a certain amount. In 2013, You cannot take the credit if either of the following applies: The amount of AGI on Form 1040, line 38 ; Form 1040A, line 22; or Form 1040NR, line 37, is more than $35,500 ($38,500 if head of household; $59,000 if married filing jointly). In 2014, You cannot take the credit if either of the following applies: The amount of AGI on Form 1040, line 38 ; Form 1040A, line 22; or Form 1040NR, line 37, is more than $36,000 ($39,000 if head of household; $60,000 if married filing jointly

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