Letter 6419 Repayment Protection MAGI modified adjusted gross income limits - 60,000 married, 50,000 HOH, 40,000 single
IRS website:
You won’t qualify for any repayment protection if your modified adjusted gross income (AGI) is at or above the
amounts listed below based on the filing status on your 2021 tax return.
• $120,000 if you are married and filing a joint return or if filing as a qualifying widow or widower
The repayment provision starts at $2,000 per child at the bottom of the income range ($60,000 for married filing jointly). It gradually phases out until you get up to $120,000 at which point you will receive no repayment protection.
The phase-out range by filing status is:
TurboTax will automatically calculate the amount of repayment protection you are eligible for if your income falls within the phase-out range.