Improved Version Available: An updated version of this article is available. Please view Personal Exemptions.You are entitled to claim a personal exemption in the amount of $3,400 for yourself, your spouse, and each of your dependents. Look on Form 1040, Line 6d ("Total number of exemptions claimed"). Multiply this number by $3,400, and put the total on Line 42.
You cannot claim your own personal exemption if someone else can claim you as a dependent.
Personal exemptions are phased out if your adjusted gross income exceeds a certain threshold.
- Single: $156,400
- Head of Household: $195,500
- Married Filing Jointly: $234,600
- Married Filing Separately: $117,300
- Qualifying Widow/Widower: $234,600