Adjusted Gross Income (AGI) of applicant, applicant and spouse, or applicant and joint tenants or tenants in common, as applicable (For Over 65 Deduction, AGI may not exceed: (1) $30,000 for individuals who filed a single return; (2) $40,000 for individuals who filed a joint return; or (3) $40,000 for individuals and all others that share ownership as joint tenants or tenants in common. For the Over 65 Circuit Breaker Credit, AGI may not exceed: (1) $30,000 for individuals who filed a single return; or (2) $40,000 for individuals who filed a joint return with the individual’s spouse.)