@Critter-3 - the income limitation is based on (M)AGI, for simplicity for the time being, let's take that as AGI. the taxpayer's income must be below these thresholds in either the current year or the prior year. Congress created a 'gimmie' in that if this year's income exceeds the threshhold, you can still look back to the prior year to see if you qualify.
Single $150,000
HOH: $225,000
Married: $300,000
