More than $65,000 but less than $75,000 for a married couple filing a joint return or a qualifying widow(er);

 

More than $45,000 but less than $55,000 for a single individual or head of household; or

 

Less than $10,000 for a married individual filing a separate return.

In 2005, for all filing statuses other than married filing separately, the upper and lower limits of the phase-out range increase by $5,000.