Answer each of the following questions by typing your response in the space provided or by clicking on the correct answer. To assess your answers, click the Check My Answers button at the bottom of the page.
- An exemption increases the income that is subject to tax.
- A taxpayer and his or her spouse can each claim a personal exemption.
- A taxpayer cannot claim a personal exemption on his or her own tax return when he or she can be claimed as a dependent on another taxpayer's return.
For each situation, enter the total number of exemptions each taxpayer can claim in the space provided. To assess your answers, click the Check My Answers button at the bottom of the page.