itonewbie
Level 15
12-07-2019
02:57 AM
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If you're referring to the special allowance of $25k, the MAGI must be less than $150k (phasing out from $100k) and the taxpayer must actively participate in the rental (e.g. decision making, tenant screening, etc.).
MFS is eligible only if taxpayer lives apart from the spouse all year but the phase-out range and special allowance are halved.
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