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

Personal Exemptions



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.

To close this lesson, click the Exit button in the upper right corner. This will take you back to the course menu. From there, you can select the next lesson.