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Is your annual income over $200,000 ($300,000 for joint income) for the last two years with the expectation of earning the same or a higher income in the current year?

As a single, pre-tax minimum income of $200,000 in the past 2 years.
As a couple (with spouse or spousal equivalent), pre-tax minimum income of $300,000 in the past 2 years.

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