How to Identify Your Personal Exemptions
Personal Exemption
According to the IRS, you are generally allowed one exemption for yourself and, if you are married, one exemption for your spouse. These are called personal exemptions. You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. The table below details the 2009 through 2025 personal exemptions.1 Note that beginning in tax year 2018, there is no longer a personal exemption.
Year | Personal Exemption |
2018 - 2025 | $0 |
2017 | $4,050 |
2016 | $4,050 |
2015 | $4,000 |
2014 | $3,950 |
2013 | $3,900 |
2012 | $3,800 |
2011 | $3,700 |
2010 | $3,650 |
2009 | $3,650 |
Phaseout of Personal Exemptions
As your gross income increases, your personal exemption decreases, i.e. phases out. According to the IRS, the personal exemption amount begins to phase out at, and reaches the maximum phaseout amount after, the following gross income amounts:
| TAX YEAR 2018 - 2025 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | N/A | N/A |
Heads of Households | N/A | N/A |
Unmarried Individuals | N/A | N/A |
Married Individuals Filing Separate Returns | N/A | N/A |
| TAX YEAR 2017 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $313,800 | $436,300 |
Heads of Households | $287,650 | $410,150 |
Unmarried Individuals | $261,500 | $384,000 |
Married Individuals Filing Separate Returns | $156,900 | $218,150 |
| TAX YEAR 2016 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $311,300 | $433,800 |
Heads of Households | $285,350 | $407,850 |
Unmarried Individuals | $259,400 | $381,900 |
Married Individuals Filing Separate Returns | $155,650 | $216,900 |
| TAX YEAR 2015 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $309,900 | $432,400 |
Heads of Households | $284,050 | $406,550 |
Unmarried Individuals | $258,250 | $380,750 |
Married Individuals Filing Separate Returns | $154,950 | $216,200 |
| TAX YEAR 2014 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $305,050 | $427,550 |
Heads of Households | $279,650 | $402,150 |
Unmarried Individuals | $254,200 | $376,700 |
Married Individuals Filing Separate Returns | $152,525 | $213,775 |
| TAX YEAR 2013 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $300,000 | $422,500 |
Heads of Households | $275,000 | $397,500 |
Unmarried Individuals | $250,000 | $372,500 |
Married Individuals Filing Separate Returns | $150,000 | $211,250 |
Note: Phaseouts were terminated for tax years beginning in 2010, but were reinstated in 2013. Unlike the 2009 exemption phaseouts, personal exemptions for years 2013 going forward can be reduced to zero. The 2009 exemption for taxpayers with adjusted gross income in excess of the maximum phaseout amount2 could only be reduced to $2,433.
| TAX YEAR 2009 |
|
Filing Status
| Beginning of Phaseout
| Maximum Phaseout
|
Married Filing Joint Returns & Surviving Spouses | $250,200 | $372,700 |
Heads of Households | $208,500 | $331,000 |
Unmarried Individuals | $166,800 | $289,300 |
Married Individuals Filing Separate Returns | $125,100 | $186,350 |
|
|
1 Rev. Proc. 2008-66; Rev. Proc. 2009-50; Rev. Proc. 2011-12; Rev. Proc. 2011-52; Rev. Proc. 2013-35; Rev. Proc. 2013-47; Rev. Proc. 2014-61; Rev. Proc. 2015–53; Rev. Proc. 2016–55; Rev. Proc. 2018-10; Rev. Proc. 2018-57; Rev. Proc. 2019-44.
2 Rev. Proc. 2008-66
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