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.sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Not to be confused with <a href="/wiki/Standard_deduction" title="Standard deduction">Standard deduction</a>.</div> <p>Under <a href="/wiki/United_States_tax_law" class="mw-redirect" title="United States tax law">United States tax law</a>, a <b>personal exemption</b> is an amount that a resident taxpayer is entitled to claim as a <a href="/wiki/Tax_deduction" title="Tax deduction">tax deduction</a> against personal income in calculating <a href="/wiki/Taxable_income" title="Taxable income">taxable income</a> and consequently <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">federal income tax</a>. In 2017, the personal exemption amount was $4,050, though the exemption is subject to phase-out limitations. The personal exemption amount is adjusted each year for inflation. The <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a> eliminates personal exemptions for tax years 2018 through 2025. </p><p>The exemption is composed of personal exemptions for the individual taxpayer and, as appropriate, the taxpayer's spouse and dependents, as provided in <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> at <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/151">§ 151</a>. </p> <div id="toc" class="toc" role="navigation" aria-labelledby="mw-toc-heading"><input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none"><div class="toctitle" lang="en" dir="ltr"><h2 id="mw-toc-heading">Contents</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span></div> <ul> <li class="toclevel-1 tocsection-1"><a href="#Overview"><span class="tocnumber">1</span> <span class="toctext">Overview</span></a></li> <li class="toclevel-1 tocsection-2"><a href="#Phase-out"><span class="tocnumber">2</span> <span class="toctext">Phase-out</span></a></li> <li class="toclevel-1 tocsection-3"><a href="#Dependent_requirement"><span class="tocnumber">3</span> <span class="toctext">Dependent requirement</span></a> <ul> <li class="toclevel-2 tocsection-4"><a href="#Qualifying_children_as_dependents"><span class="tocnumber">3.1</span> <span class="toctext">Qualifying children as dependents</span></a></li> <li class="toclevel-2 tocsection-5"><a href="#Other_qualifying_relatives_as_dependents"><span class="tocnumber">3.2</span> <span class="toctext">Other qualifying relatives as dependents</span></a></li> </ul> </li> <li class="toclevel-1 tocsection-6"><a href="#History"><span class="tocnumber">4</span> <span class="toctext">History</span></a></li> <li class="toclevel-1 tocsection-7"><a href="#Sources"><span class="tocnumber">5</span> <span class="toctext">Sources</span></a></li> <li class="toclevel-1 tocsection-8"><a href="#References"><span class="tocnumber">6</span> <span class="toctext">References</span></a></li> </ul> </div> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(1)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Overview">Overview</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=1" title="Edit section: Overview" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-1 collapsible-block" id="mf-section-1"> <p>Section 151 of the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> was enacted in August 1954, and provided for deductions equal to the "personal exemption" amount in computing taxable income. The exemption was intended to insulate from taxation the minimal amount of income someone would need receive to live at a <a href="/wiki/Subsistence_level" class="mw-redirect" title="Subsistence level">subsistence level</a> (i.e., enough income for food, clothes, shelter, etc.).<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2018)">citation needed</span></a></i>]</sup> In addition to personal exemptions, taxpayers may claim other <a href="/wiki/Tax_deduction" title="Tax deduction">deductions</a> that further reduce the level of income subject to taxation. </p><p>Generally speaking, for tax years prior to 2018, a personal exemption can be claimed by the taxpayer and qualifying dependents. A personal exemption may also be claimed for a spouse if (1) the couple files separately, (2) the spouse has no <a href="/wiki/Gross_income" title="Gross income">gross income</a>, and (3) the spouse is not the dependent of another, §151(b). For taxpayers filing a joint return with a spouse, the Treasury Regulations allow two personal exemptions as well.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>If a taxpayer could be claimed as a dependent by another taxpayer (regardless of whether anyone actually claims them), he or she cannot claim a personal exemption for himself or herself. </p><p>In computing taxable income, taxpayers may claim all personal exemptions for which they are eligible under §151, and deduct that amount from the <a href="/wiki/Adjusted_gross_income" title="Adjusted gross income">adjusted gross income</a> (AGI). </p> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(2)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Phase-out">Phase-out</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=2" title="Edit section: Phase-out" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-2 collapsible-block" id="mf-section-2"> <p>The personal exemptions begin to phase out when AGI exceeds $309,900 for 2017 joint tax returns and $258,250 for 2017 single tax returns. Each tax exemption is reduced by 2% for each $2,500 by which a taxpayer's AGI exceeds the threshold amount until the benefit of all personal exemptions is eliminated. </p><p>In 2017, the personal exemption amount was $4,050, and it began to phase out at, and reached the maximum phaseout amount after, the following adjusted gross income amounts: </p> <table class="wikitable" border="1"> <tbody><tr> <th>Filing status </th> <th>AGI – Beginning of <br>phaseout (2017) </th> <th>AGI – Maximum <br>phaseout (2017) </th></tr> <tr> <td>Married filing jointly </td> <td>$313,800 </td> <td>$436,300 </td></tr> <tr> <td>Heads of households </td> <td>$287,650 </td> <td>$410,150 </td></tr> <tr> <td>Single </td> <td>$261,500 </td> <td>$384,000 </td></tr> <tr> <td>Married filing separately </td> <td>$156,900 </td> <td>$218,150 </td></tr></tbody></table> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(3)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Dependent_requirement">Dependent requirement</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=3" title="Edit section: Dependent requirement" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-3 collapsible-block" id="mf-section-3"> <p>Section 152 of the code contains nuanced requirements that must be met before a taxpayer can claim another as a dependent for personal exemption purposes. The general rule is that a personal exemption may be taken for a dependent that is either a qualifying child or a qualifying relative. § 152(a). However, there are several exceptions to this rule. </p><p>Taxpayers who are claimed as dependents of others cannot themselves claim personal exemptions for their qualifying dependents. § 152(b)(1). Married individuals who file joint returns cannot also be claimed as dependents of another taxpayer. § 152(b)(2). Non-U.S.-Citizens or nationals of other countries cannot be claimed as dependents unless they also reside in the U.S. or in contiguous countries. § 152(b)(3). However, taxpayers who are also U.S. citizens or nationals may claim as a dependent any child who shares the taxpayer's abode and is a member of the taxpayer's household. <i>Id.</i> </p> <div class="mw-heading mw-heading3"><h3 id="Qualifying_children_as_dependents">Qualifying children as dependents</h3><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=4" title="Edit section: Qualifying children as dependents" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div> <p>Qualifying children must first be "children" in the sense of § 152(f)(1). The term "children" includes adopted children, children placed for adoption, stepchildren, and foster children. Id. Qualifying children must have the same principal place of abode as the taxpayer for more than one-half of the year and must not have provided more than one-half of their own support. § 152(c)(1). They can include a taxpayer's children, a taxpayer's siblings, half-siblings, or step siblings, or the descendants of a taxpayer's children, siblings, half-siblings, or step siblings. §§ 152(c)(2), (f)(4). They may not have reached the age of 19 by the close of the year, unless they are students, in which case they must not have reached the age of 24, or unless they are permanently and totally disabled. § 152(c)(3). </p><p>A child cannot qualify as a dependent on more than one tax return, so the code has a set of rules to prevent this from happening. § 152(c)(4). The code first attempts to break the tie by limiting eligible taxpayers to the child's parents, followed by the contending non-parental taxpayer with the highest adjusted gross income. <i>Id.</i> If more than one parent attempts to claim the child and they do not file a joint return, the code first attempts to break the tie in favor of the parent with whom the child resided longest during the taxable year. <i>Id.</i> If that does not break the tie, the parent with the highest adjusted gross income wins the right to claim the child as a dependent. <i>Id.</i> </p><p>For the treatment of children of divorced parents, see § 152(e). For a case in which children are missing and presumed kidnapped, see § 152(f)(6)... </p> <div class="mw-heading mw-heading3"><h3 id="Other_qualifying_relatives_as_dependents">Other qualifying relatives as dependents</h3><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=5" title="Edit section: Other qualifying relatives as dependents" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div> <p>A qualifying relative cannot be the qualifying child of any taxpayer. § 152(d)(1). The individual must have gross income less than the amount of the personal exemption. <i>Id.</i> The taxpayer must have provided over one-half of the individual's support. <i>Id.</i> </p><p>The allowable relationships between the taxpayer and the qualifying relative are almost innumerable, but under no circumstances can the relationship be one that violates local law. §§ 152(d)(2), (f)(3). Included are children (in the broad sense of § 152(f)(1)), descendants of children, siblings, half-siblings, step-siblings, father, mother, ancestors of parents, stepparents, nieces, nephews, various in-laws, or any other non-spousal individual sharing the taxpayer's abode and household. § 152(d)(2). </p><p>Special rules dealing with multiple support agreements, handicapped dependents, and child support are detailed at § 152(d)(3)-(5). </p> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(4)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="History">History</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=6" title="Edit section: History" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-4 collapsible-block" id="mf-section-4"> <table class="wikitable" border="1" style="width:100px;float:right;margin-left:1em;margin-right:0em;text-align:center"> <tbody><tr> <th>Tax year </th> <th>Personal <br>exemption </th></tr> <tr> <td>1987</td> <td>$1,900 </td></tr> <tr> <td>1988</td> <td>$1,950 </td></tr> <tr> <td>1989</td> <td>$2,000 </td></tr> <tr> <td>1990</td> <td>$2,050 </td></tr> <tr> <td>1991</td> <td>$2,150 </td></tr> <tr> <td>1992</td> <td>$2,300 </td></tr> <tr> <td>1993</td> <td>$2,350 </td></tr> <tr> <td>1994</td> <td>$2,450 </td></tr> <tr> <td>1995</td> <td>$2,500 </td></tr> <tr> <td>1996</td> <td>$2,550 </td></tr> <tr> <td>1997</td> <td>$2,650 </td></tr> <tr> <td>1998</td> <td>$2,700 </td></tr> <tr> <td>1999</td> <td>$2,750 </td></tr> <tr> <td>2000</td> <td>$2,800 </td></tr> <tr> <td>2001</td> <td>$2,900 </td></tr> <tr> <td>2002</td> <td>$3,000 </td></tr></tbody></table> <table class="wikitable" border="1" style="width:100px;float:right;margin-left:1em;margin-right:0em;text-align:center"> <tbody><tr> <th>Tax year </th> <th>Personal <br>exemption </th></tr> <tr> <td>2003</td> <td>$3,050 </td></tr> <tr> <td>2004</td> <td>$3,100 </td></tr> <tr> <td>2005</td> <td>$3,200 </td></tr> <tr> <td>2006</td> <td>$3,300 </td></tr> <tr> <td>2007</td> <td>$3,400 </td></tr> <tr> <td>2008</td> <td>$3,500 </td></tr> <tr> <td>2009</td> <td>$3,650 </td></tr> <tr> <td>2010</td> <td>$3,650 </td></tr> <tr> <td>2011</td> <td>$3,700 </td></tr> <tr> <td>2012</td> <td>$3,800 </td></tr> <tr> <td>2013</td> <td>$3,900<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>2014</td> <td>$3,950<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>2015</td> <td>$4,000<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>2016</td> <td>$4,050<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>2017</td> <td>$4,050<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td>2018</td> <td>$0<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </td></tr></tbody></table> <p>The personal exemption amount in 1894 was $4,000 ($109,277 in 2016 dollars). The income tax enacted in 1894 was declared unconstitutional in 1895. The income tax law in its modern form—which began in the year 1913—included a provision for a personal exemption amount of $3,000 ($71,764 in 2016 dollars), or $4,000 for married couples. ($95,686 in 2016 dollars) </p><p>Over time the amount of the exemption has increased and decreased depending on political policy and the need for tax revenue. Since the Depression, the exemption has increased steadily, but not enough to keep up with <a href="/wiki/Inflation" title="Inflation">inflation</a>.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Despite the intent of the exemption, the amounts are also less than half of the <a href="/wiki/Poverty_line" class="mw-redirect" title="Poverty line">poverty line</a>. </p><p>The exemption amounts for years 1987 through 2018 are as shown at right.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(5)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="Sources">Sources</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=7" title="Edit section: Sources" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-5 collapsible-block" id="mf-section-5"> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-No_footnotes plainlinks metadata ambox ambox-style ambox-No_footnotes" role="presentation"><tbody><tr><td class="mbox-text"><div class="mbox-text-span">This section includes a <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">list of references</a>, <a href="/wiki/Wikipedia:Further_reading" title="Wikipedia:Further reading">related reading</a>, or <a href="/wiki/Wikipedia:External_links" title="Wikipedia:External links">external links</a>, <b>but its sources remain unclear because it lacks <a href="/wiki/Wikipedia:Citing_sources#Inline_citations" title="Wikipedia:Citing sources">inline citations</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Wikipedia:WikiProject_Fact_and_Reference_Check" class="mw-redirect" title="Wikipedia:WikiProject Fact and Reference Check">improve</a> this section by <a href="/wiki/Wikipedia:When_to_cite" title="Wikipedia:When to cite">introducing</a> more precise citations.</span> <span class="date-container"><i>(<span class="date">September 2024</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <ul><li>Years 1987 through 2006, Internal Revenue Service, <i>Instructions for Form 1040</i> (for each listed year)</li> <li>Year 2007, Internal Revenue Service, Rev. Proc. 2006-53 (Nov. 9, 2006).</li> <li><a rel="nofollow" class="external free" href="https://web.archive.org/web/20070102205348/http://www.taxpolicycenter.org/TaxFacts/TFDB/TFTemplate.cfm?Docid=169">https://web.archive.org/web/20070102205348/http://www.taxpolicycenter.org/TaxFacts/TFDB/TFTemplate.cfm?Docid=169</a></li> <li>Year 1913 and 1894, <a rel="nofollow" class="external free" href="http://www.answers.com/topic/income-tax">http://www.answers.com/topic/income-tax</a>, American History section</li> <li><a rel="nofollow" class="external free" href="https://web.archive.org/web/20110718031608/http://www.westegg.com/inflation/">https://web.archive.org/web/20110718031608/http://www.westegg.com/inflation/</a></li> <li><a rel="nofollow" class="external free" href="https://www.irs.gov/publications/p501/ar02.html#en_US_2015_publink1000195627">https://www.irs.gov/publications/p501/ar02.html#en_US_2015_publink1000195627</a></li></ul> </section><div class="mw-heading mw-heading2 section-heading" onclick="mfTempOpenSection(6)"><span class="indicator mf-icon mf-icon-expand mf-icon--small"></span><h2 id="References">References</h2><span class="mw-editsection"> <a role="button" href="/w/index.php?title=Personal_exemption&action=edit&section=8" title="Edit section: References" class="cdx-button cdx-button--size-large cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--icon-only cdx-button--weight-quiet "> <span class="minerva-icon minerva-icon--edit"></span> <span>edit</span> </a> </span> </div><section class="mf-section-6 collapsible-block" id="mf-section-6"> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">26 CFR §1.151-1(b).</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.forbes.com/sites/kellyphillipserb/2013/01/15/irs-announces-2013-tax-rates-standard-deduction-amounts-and-more/">"IRS Announces 2013 Tax Rates, Standard Deduction Amounts and More"</a>. <i>Forbes</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Forbes&rft.atitle=IRS+Announces+2013+Tax+Rates%2C+Standard+Deduction+Amounts+and+More&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fkellyphillipserb%2F2013%2F01%2F15%2Firs-announces-2013-tax-rates-standard-deduction-amounts-and-more%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3APersonal+exemption" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/In-2014,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments">"Like Share Print In 2014, Various Tax Benefits Increase Due to Inflation Adjustments"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Like+Share+Print+In+2014%2C+Various+Tax+Benefits+Increase+Due+to+Inflation+Adjustments&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FIn-2014%2C-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments&rfr_id=info%3Asid%2Fen.wikipedia.org%3APersonal+exemption" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments">"In 2015, Various Tax Benefits Increase Due to Inflation Adjustments"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=In+2015%2C+Various+Tax+Benefits+Increase+Due+to+Inflation+Adjustments&rft_id=https%3A%2F%2Fwww.irs.gov%2Fuac%2FNewsroom%2FIn-2015%2C-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments&rfr_id=info%3Asid%2Fen.wikipedia.org%3APersonal+exemption" class="Z3988"></span>, "www.irs.gov", 30 October 2014. 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