I am comfortable with the SALT for MFJ. If they have a MAGI under $500,000, the SALT is $40,000, and anything over that is phased out at 30%. So, once they hit $600,000, the SALT deduction is back to $10,000. For MFS, the MAGI cap is $ 250,000, and they can deduct $ 20,000. Anything over $250,000 is phased out at 30%, so if they hit $300,000, their SALT is reduced to $5,000.

My question is for single filers. Are their MAGI limits and SALT deductions the same as individuals MFJ or MFS? Is there a MAGI limit $ 500,000 or $ 250,000, and is their max SALT deduction $ 40,000 or $ 20,000?