Publication 4491 Personal Exemptions

This lesson will provide links to resource materials and practice to help you identify and enter the correct number of exemptions for a taxpayer. Begin this lesson by reviewing the Personal Exemptions lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Personal Exemptions lesson:

• Distinguish between personal and dependency exemptions
• Determine if a taxpayer can be claimed as a dependent on a taxpayer's return

The elimination of the personal exemption was made permanent.