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 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.