000 on the last day of the tax year ($400,000 for married-filing-jointly) or if it exceeds $300,000 any time during the year ($600,000 for spouses who file jointly).
Married taxpayers filing jointly living abroad: $400,000 on the last day of the tax year or $600,000 at any point during the year Single taxpayers living in the US: $50,000 on the last day of the tax year or $75,000 at any point during the year Married taxpayers filing jointly liv...