Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Personal Exemptions

Summary

Summary

There are two types of exemptions:

  • Personal
  • Dependency

This lesson focused on personal exemptions. Taxpayers can claim a personal exemption for:

  • Themselves, unless they can be claimed as a dependent on another person's tax return
  • Their spouse, if a joint return is filed and the spouse cannot be claimed on another taxpayer's return
  • Their spouse, if the taxpayer is not filing a joint return, and the spouse had no income, is not filing his or her own return, and is not a dependent of another person

Personal exemptions are claimed in the Exemptions section of the tax return.

Exemptions reduce the taxpayer's taxable income.

Claiming an incorrect number of exemptions is a common error.

You have now completed the Personal Exemptions lesson.

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