### Question
How does the law define applicable dollar amount?


### Answer
Under *26 U.S.C. § 219*, **applicable dollar amount** is defined as:

> the following:


(i) In the case of a taxpayer filing a joint return, $80,000

#### Citation:
  - *26 U.S.C. § 219*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

