This is what we know right now:

*  AGI on the return must be under $150,000 (this includes adjustments as they are calculated on the original return)

               (For example, if student loan is not deductible on the return without the adjustment but allowed on the return after the adjustment the AGI for qualifying is based on the ORIGINAL AGI)

*  Income limit is NOT tied to filing status

*  $10,200 per TP or SP on return (so mfj where both have unemployment can deduct up to $20,400)