Deductions & credits

Link:

https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2022

 

The limit is $2850 per person.  If married, that adds up to $5700, but it is not permitted for one spouse to claim more than $2850, even if the other spouse claims less.  (This is different from an HSA.)

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