Federal Personal Income Tax Exemptions

The personal income tax is a tax that is intended to make those with higher incomes pay the amount of tax that they should to even out the tax liability for everyone else. It also tries to exempt the poor completely from having to pay personal income tax.

Personal Federal Income Tax Exemptions

How you claim your exemptions will depend on how you file your return. For most individuals who use the 1040EZ form this will be entered on line 5.

How it works?

You are currently allowed one personal exemption for yourself and one for your spouse. This applies as long as neither of you are claimed as dependents on someone elseʼs return.

If you and your spouse currently file separate returns you can claim your spouse as an exemption as long as they did not have any income. The same will apply if you file head of household. If you have experienced the death of a spouse in the previous year then you can claim your deceased spouse as an exemption.

Federal Personal Income Tax Exemptions

You are also allowed an additional exemption for each qualifying dependent. You may not claim the dependent if someone else is claiming them on their return and they must meet certain requirements.



  • The dependent must be your child, stepchild, foster child, brother, sister, or any descendent of them.




  • The child must be under the age of 19 and under the age of 24 if they are a full time student




  • The dependent must have lived with you for more than half the year. The child must not have provided more than half of his or her own support.


    To learn more about federal personal income tax exemptions, visit TurboTax Online. TurboTax offers free tips and tax advice regarding your personal exemption questions.


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