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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, because each allowable exemption reduces their taxable income.

Use the interview techniques and tools discussed in Publication 4012, Exemptions/Dependency 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. The taxpayer's spouse can be claimed as a dependency exemption.
  • A.
  • B.
  1. Jenny married Rick in April of the tax year. Neither can be claimed as a dependent on another's tax return. Both worked and earned gross income for the tax year. They claim both of their personal exemptions on their joint tax return.
  • A.
  • B.