table showing deduction limits for twenty twenty four modified adjusted gross income are as follows for single or head of household you can take a full deduction at seventy seven thousand or less a partial deduction at seventy seventy thousand and one dollar up through eighty six thousand nine hundred ninety nine dollars and no deduction above that for married filing jointly the full deduction is available up to one hundred twenty three thousand next the partial deduction up to one hundred forty two thousand nine hundred ninety nine dollars and none after that for married filing separately the limits are unchanged at ten thousand dollars