单身的收入（AGI）超过$25万 （户主$27.5万，配偶$30万,配偶单独报税$15万），其“逐项扣除”须减去超出部分的3%。如果一单身有$40万，有$2万逐项扣除，因AGI有$15万超出部分，其逐项扣除必须减去$4500。减少部分不超过逐项扣除的80%，换言之，报税人最少可以保留20%的逐项扣除额。
| AGI | 400,000 |
| threshold | 250,000 |
| difference | 150,000 |
| 3% | 4,500 |
| deduction | 20,000 |
| phase-out | 4,500 |
| allowed |
15,500 |
另外，个人免税额 ，单身AGI超出$25万（配偶$30万），每超$2500，免税额减2%，所以到$37.5万（配偶$42.5万），就没有个人免税额可用了。
Itemized Deduction Phase-Out: The last time we saw a phase-out rule for itemized deductions was also in 2009. Unfortunately, this phase-our provision is back too. As a result, you can potentially lose up to 80% of your write-offs for mortgage interest, state and local income and property taxes, and charitable contributions if your AGI exceeds the applicable threshold. The thresholds are $250,000 for single filers, $300,000 for married joint-filing couples, $275,000 for heads of households, or $150,000 for married individuals who file separate returns. More specifically, the total amount of your affected itemized deductions is reduced by 3% of the amount by which your AGI exceeds the threshold. However, the reduction cannot exceed 80% of the total affected deductions that you started off with.
Personal and Dependent Exemption Deduction Phase-Out: The last time we saw a phase-out rule for personal and dependent exemption deductions was 2009. Sadly, the phase-out deal is back. As a result, your personal and dependent exemption write-offs can be reduced or even completely eliminated. Phase-out starts at the following adjusted gross income (AGI) thresholds: $250,000 for single filers, $300,000 for married joint-filing couples, $275,000 for heads of households, and $150,000 for married individuals who file separate returns.
