2014 maximum credit. The maximum credit and the exclusion for employer-provided benefits are both $13,190 per eligible child in 2014. This amount begins to phase out if you have modified adjusted gross income in excess of $197,880 and is completely phased out for modified adjusted gross income of $237,880 or more.
For the latest information about developments related to Form 8839 and its instructions, such as legislation enacted after they are published, go to www.irs.gov/form8839.
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