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Advanced Course > Personal Exemptions

Personal Exemptions

Identifying and entering the correct number of exemptions is a critical component of completing the taxpayers' return.

Use the interview techniques and tools discussed in Publication 4012, Dependents tab.

Click the Skills Workout button to learn more about Personal Exemptions.

Skill Check

Check your understanding of personal exemption rules. To check your answers, click the Check My Answers button at the bottom of the page.

  1. To claim a personal exemption, the taxpayer must be able to answer "no" to the intake question, "Can anyone claim you or your spouse on their tax return?"
  • A.
  • B.
  1. The deduction for personal exemptions is suspended (reduced to $0) for tax years 2018 through 2025.
  • A.
  • B.