I was just putting the $88K figure out there because that is what I saw at other sites while researching this myself. In the end, I too make over the $100K mark and did get around $1,200 of the $2,600 value. If you don't have kids, you don't get hit with the child care credits (that also contribute to bumping most of us up against the AMT). If you had the ability to defer revenues to 2007 then you will have to pay taxes on those revenues next year but (as you said) migrating them to 2007 appear to have helped your positioning for this year. Good to hear that others also "plan ahead" and don't wait until the last minute to find deductions. However, there are still deductions you CAN make today that can be recorded on last years taxes. I think it has to do with contributions to IRA's, 529's or other retirement angles so if there are any Hihy owners that need $6K of revenue reductions ($3K for each spouse) in order to get under a certain income level, I think they can do some things if they talk to their own "people" (as in the recent H&R commercials)...