Publication 4491 Personal Exemptions
This lesson will provide links to resource materials and practice to help you identify and enter the correct number of exemptions for a taxpayer. Begin this lesson by reviewing the Personal Exemptions lesson from Publication 4491.
Use your resource materials to apply what you've learned in the Personal Exemptions lesson:
The deduction for personal exemptions is suspended (reduced to $0) for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Although the exemption amount is zero, the ability to claim an exemption may make taxpayers eligible for other tax benefits.