Page 64 - Interest Income - Individuals Handbook

Education Savings Bond Program

Modified adjusted gross income limit (1/2)

 The interest exclusion is limited if your modified adjusted gross
income (modified AGI) is:

• $82,350 to $97,350 for taxpayers filing single or head of
household, and
• $123,550 to $153,550 for married taxpayers filing jointly or for a

qualifying widow(er) with dependent child.
 You don't qualify for the interest exclusion if your modified AGI is

equal to or more than the upper limit for your filing status.

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