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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).
303:
528:
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
512:
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).
862:
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
566:
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,
532:
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
437:
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
516:
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
517:
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.
402:
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
414:
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
866:
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
537:
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.
567:
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).
1094:
422:
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.
371:. 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
1074:
419:, 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.
441:
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:
556:
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.
1013:
378:
The exemption is composed of personal exemptions for the individual taxpayer and, as appropriate, the taxpayer's spouse and dependents, as provided in
17:
548:
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)...
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In computing taxable income, taxpayers may claim all personal exemptions for which they are eligible under §151, and deduct that amount from the
175:
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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.
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Special rules dealing with multiple support agreements, handicapped dependents, and child support are detailed at § 152(d)(3)-(5).
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212:
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407:(i.e., enough income for food, clothes, shelter, etc.). In addition to personal exemptions, taxpayers may claim other
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https://web.archive.org/web/20070102205348/http://www.taxpolicycenter.org/TaxFacts/TFDB/TFTemplate.cfm?Docid=169
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1116:, "Advisory Commission on Intergovernmental Relations", Washington DC, January 1980. Retrieved 07 April 2015.
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1032:"Like Share Print In 2014, Various Tax Benefits Increase Due to Inflation Adjustments"
1095:"What the 2018 Tax Brackets, Standard Deductions and More Look Like Under Tax Reform"
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871:. Despite the intent of the exemption, the amounts are also less than half of the
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1075:"IRS Announces 2017 Tax Rates, Standard Deductions, Exemption Amounts and More"
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https://www.irs.gov/publications/p501/ar02.html#en_US_2015_publink1000195627
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https://web.archive.org/web/20110718031608/http://www.westegg.com/inflation/
1114:"The Inflation Tax: The Case for Indexing Federal & State Income Taxes"
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The taxpayer must have provided over one-half of the individual's support.
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The exemption amounts for years 1987 through 2018 are as shown at right.
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Year 2007, Internal
Revenue Service, Rev. Proc. 2006-53 (Nov. 9, 2006).
225:
1046:"In 2015, Various Tax Benefits Increase Due to Inflation Adjustments"
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dollars), or $ 4,000 for married couples. ($ 95,686 in 2016 dollars)
1014:"IRS Announces 2013 Tax Rates, Standard Deduction Amounts and More"
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eliminates personal exemptions for tax years 2018 through 2025.
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is an amount that a resident taxpayer is entitled to claim as a
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that further reduce the level of income subject to taxation.
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1050:, "www.irs.gov", 30 October 2014. Retrieved 26 March 2015.
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513:
However, there are several exceptions to this rule.
1061:"Personal Exemptions Used to Reduce Taxable Income"
957:Years 1987 through 2006, Internal Revenue Service,
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913:but its sources remain unclear because it lacks
1127:"Historical Individual Income Tax Parameters"
325:
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944:Learn how and when to remove this message
552:Other qualifying relatives as dependents
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974:http://www.answers.com/topic/income-tax
363:against personal income in calculating
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1147:Personal taxes in the United States
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18:Personal exemption (United States)
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524:Qualifying children as dependents
234:Automated payment transaction tax
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98:Generation-skipping transfer tax
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533:highest adjusted gross income.
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959:Instructions for Form 1040
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495:Married filing separately
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899:This section includes a
344:Not to be confused with
308:United States portal
176:State and local taxation
138:Constitutional authority
33:This article is part of
928:more precise citations.
462:Married filing jointly
68:Alternative minimum tax
961:(for each listed year)
265:Hall–Rabushka flat tax
508:Dependent requirement
427:adjusted gross income
400:Internal Revenue Code
380:Internal Revenue Code
353:United States tax law
290:Border-adjustment tax
972:Year 1913 and 1894,
473:Heads of households
245:Competitive Tax Plan
1003:26 CFR §1.151-1(b).
450:AGI – Beginning of
398:Section 151 of the
275:Taxpayer Choice Act
901:list of references
369:federal income tax
357:personal exemption
346:Standard deduction
226:Federal tax reform
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873:poverty line
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417:gross income
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188:Property tax
926:introducing
108:Payroll tax
991:References
728:exemption
586:exemption
501:$ 218,150
498:$ 156,900
490:$ 384,000
487:$ 261,500
479:$ 410,150
476:$ 287,650
468:$ 436,300
465:$ 313,800
409:deductions
388:§ 151
163:Resistance
103:Income tax
88:Excise tax
83:Estate tax
869:inflation
726:Personal
723:Tax year
584:Personal
581:Tax year
433:Phase-out
193:Sales tax
1141:Category
848:$ 4,050
840:$ 4,050
832:$ 4,000
824:$ 3,950
816:$ 3,900
808:$ 3,800
800:$ 3,700
792:$ 3,650
784:$ 3,650
776:$ 3,500
768:$ 3,400
760:$ 3,300
752:$ 3,200
744:$ 3,100
736:$ 3,050
714:$ 3,000
706:$ 2,900
698:$ 2,800
690:$ 2,750
682:$ 2,700
674:$ 2,650
666:$ 2,550
658:$ 2,500
650:$ 2,450
642:$ 2,350
634:$ 2,300
626:$ 2,150
618:$ 2,050
610:$ 2,000
602:$ 1,950
594:$ 1,900
394:Overview
260:Flat tax
93:Gift tax
35:a series
922:improve
882:Sources
574:History
484:Single
429:(AGI).
280:USA Tax
255:FairTax
203:Use tax
158:Evasion
153:Protest
133:History
1100:Forbes
1080:Forbes
1018:Forbes
386:
351:Under
907:, or
240:9–9–9
148:Court
856:$ 0
853:2018
845:2017
837:2016
829:2015
821:2014
813:2013
805:2012
797:2011
789:2010
781:2009
773:2008
765:2007
757:2006
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711:2002
703:2001
695:2000
687:1999
679:1998
671:1997
663:1996
655:1995
647:1994
639:1993
631:1992
623:1991
615:1990
607:1989
599:1988
591:1987
355:, a
562:Id.
558:Id.
544:Id.
540:Id.
535:Id.
519:Id.
382:at
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