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.