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Number Adoption credit limitAlternative minimum tax exemptionsDependent care FSA limitEstate and gift tax exemptionForeign earned income exclusionHealth FSA contribution limitAnnual gift tax exclusionHDHP deductible and out-of-pocket limitsHighly compensated employee thresholdKiddie tax unearned-income thresholdIRS high-low per diem ratesQualified business income thresholdsSocial Security earnings test

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A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.