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

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Personal Exemptions

Personal exemptions can be claimed for the taxpayer and spouse.

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

  • In 2014, the exemption amount is $3,950.

To claim a personal exemption for a spouse,

  • the taxpayers must be married by the last day of the year, or
  • the spouse must have died during the year, and the taxpayer must not have remarried during the year
  • on separate return, if married filing separately, spouse must have no gross income.

A taxpayer cannot claim a personal exemption for the taxpayer or the spouse if he or she can be claimed as a dependent on another tax return.


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