Personal Exemptions

Personal exemptions can be claimed for the taxpayer and spouse.

Each personal exemption reduces the income that is subject to tax by the exemption amount.

To claim a personal exemption for a spouse,

• the taxpayers must be married by the last day of the year, or
• the spouse must have died during the year, and the taxpayer must not have remarried during the year
• on separate return, if married filing separately, spouse must have no gross income.

A taxpayer cannot claim a personal exemption for the taxpayer or the spouse if he or she can be claimed as a dependent on another tax return.

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"The deduction for personal exemptions is suspended (reduced to 0) for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Although the exemption amount is zero, the ability to claim an exemption may make taxpayers eligible for other tax benefits. "
~ Tina the Tax Tutor