Internal Revenue Service United States Department of the Treasury
Module 6: Exemptions

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In this tax tutorial, you will learn about exemptions.

There are two types of exemptions:

  • personal exemptions
  • dependency exemptions

Each exemption reduces the income that is subject to tax by the exemption amount.

  • For 2013, the exemption amount was $3,900.
  • In 2014, the exemption amount is $3,950.

A taxpayer cannot claim an exemption for a person who can be claimed as a dependent on another tax return.


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