Chapter 21
Personal Exemptions
Each personal exemption you claim on your 2012 return is the equivalent of a $3,800 deduction. Exemptions for children, parents, and other dependents are allowed if the tests in this chapter are met.
Taxpayers with high adjusted gross income do not lose any part of their exemptions. There is no phaseout of exemptions regardless of income (21.12).
| Number of Exemptions | Deduction Allowed |
| 1 | $ 3,800 |
| 2 | 7,600 |
| 3 | 11,400 |
| 4 | 15,200 |
| 5 | 19,000 |
| 6 | 22,800 |
21.1 How Many Exemptions May You Claim?
21.2 Your Spouse as an Exemption
21.5 Meeting the Support Test for a Qualifying Relative
21.6 Multiple Support Agreements
21.7 Special Rule for Divorced or Separated Parents
21.8 The Dependent Must Meet a Citizen or Resident Test
21.9 The Dependent Does Not File a Joint Return
21.10 Spouses’ Names and Social Security Numbers on Joint Return
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