{"identifier":"/us/usc/t26/s151","title":26,"num":"\u00a7\u202f151.","heading":"Allowance of deductions for personal exemptions","text":"\u00a7\u202f151.\nAllowance of deductions for personal exemptions\n(a)\nAllowance of deductions\nIn the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.\n(b)\nTaxpayer and spouse\nAn exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.\n(c)\nAdditional exemption for dependents\nAn exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.\n(d)\nExemption amount\nFor purposes of this section\u2014\n(1)\nIn general\nExcept as otherwise provided in this subsection, the term \u201cexemption amount\u201d means $2,000.\n(2)\nExemption amount disallowed in case of certain dependents\nIn the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual\u2019s taxable year begins, the exemption amount applicable to such individual for such individual\u2019s taxable year shall be zero.\n(3)\nPhaseout\n(A)\nIn general\nIn the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b),\n1\n1 See References in Text note below.\n(B)\nApplicable percentage\nFor purposes of subparagraph (A), the term \u201capplicable percentage\u201d means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer\u2019s adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b).\n1\n(C)\nCoordination with other provisions\nThe provisions of this paragraph shall not apply for purposes of determining whether a deduction under this section with respect to any individual is allowable to another taxpayer for any taxable year.\n(4)\nInflation adjustment\nExcept as provided in paragraph (5), in the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to\u2014\n(A) such dollar amount, multiplied by\n(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting \u201ccalendar year 1988\u201d for \u201ccalendar year 2016\u201d in subparagraph (A)(ii) thereof.\n(5)\nSpecial rules for taxable years beginning after 2017\nIn the case of a taxable year beginning after\n(A)\nExemption amount\nThe term \u201cexemption amount\u201d means zero.\n(B)\nReferences\nFor purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.\n(C)\nDeduction for seniors\n(i)\nIn general\nIn the case of a taxable year beginning before\nJanuary 1, 2029\n(ii)\nQualified individual\nFor purposes of clause (i), the term \u201cqualified individual\u201d means\u2014\n(I) the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and\n(II) in the case of a joint return, the taxpayer\u2019s spouse, if such spouse has attained age 65 before the close of the taxable year.\n(iii)\nLimitation based on modified adjusted gross income\n(I)\nIn general\nIn the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of so much of the taxpayer\u2019s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).\n(II)\nModified adjusted gross income\nFor purposes of this clause, the term \u201cmodified adjusted gross income\u201d means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.\n(iv)\nSocial security number required\n(I)\nIn general\nClause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual\u2019s social security number on the return of tax for the taxable year.\n(II)\nSocial security number\nFor purposes of subclause (I), the term \u201csocial security number\u201d has the meaning given such term in section 24(h)(7).\n(v)\nMarried individuals\nIf the taxpayer is a married individual (within the meaning of section 7703), this subparagraph shall apply only if the taxpayer and the taxpayer\u2019s spouse file a joint return for the taxable year.\n(e)\nIdentifying information required\nNo exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.","url":"https://projectusc.org/usc/t26/s151.html","content":[{"t":"sec","id":"/us/usc/t26/s151","children":[{"t":"num","text":"\u00a7\u202f151."},{"t":"heading","text":"Allowance of deductions for personal exemptions"},{"t":"subsec","id":"/us/usc/t26/s151/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Allowance of deductions"},{"t":"content","children":[{"t":"p","text":"In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s151/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Taxpayer and spouse"},{"t":"content","children":[{"t":"p","text":"An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s151/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Additional exemption for dependents"},{"t":"content","children":[{"t":"p","text":"An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s151/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Exemption amount"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s151/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Except as otherwise provided in this subsection, the term \u201cexemption amount\u201d means $2,000.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s151/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Exemption amount disallowed in case of certain dependents"},{"t":"content","children":[{"t":"p","text":"In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual\u2019s taxable year begins, the exemption amount applicable to such individual for such individual\u2019s taxable year shall be zero.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s151/d/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Phaseout"},{"t":"subpara","id":"/us/usc/t26/s151/d/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b),","children":[{"t":"ref","text":"1"},{"t":"num","text":"1","tail":"\u202fSee References in Text note below."},{"t":"text","text":"\u202fSee References in Text note below.","tail":" the exemption amount shall be reduced by the applicable percentage."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s151/d/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Applicable percentage"},{"t":"content","children":[{"t":"p","text":"For purposes of subparagraph (A), the term \u201capplicable percentage\u201d means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer\u2019s adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b).","children":[{"t":"text","text":"1","tail":" In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \u201c$1,250\u201d for \u201c$2,500\u201d. In no event shall the applicable percentage exceed 100 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s151/d/3/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Coordination with other provisions"},{"t":"content","children":[{"t":"p","text":"The provisions of this paragraph shall not apply for purposes of determining whether a deduction under this section with respect to any individual is allowable to another taxpayer for any taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s151/d/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Inflation adjustment"},{"t":"chapeau","text":"Except as provided in paragraph (5), in the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to\u2014"},{"t":"subpara","id":"/us/usc/t26/s151/d/4/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" such dollar amount, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s151/d/4/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting \u201ccalendar year 1988\u201d for \u201ccalendar year 2016\u201d in subparagraph (A)(ii) thereof.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s151/d/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Special rules for taxable years beginning after 2017"},{"t":"chapeau","text":"In the case of a taxable year beginning after ","children":[{"t":"text","text":"December 31, 2017","tail":"\u2014"}]},{"t":"subpara","id":"/us/usc/t26/s151/d/5/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Exemption amount"},{"t":"content","children":[{"t":"p","text":"The term \u201cexemption amount\u201d means zero.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s151/d/5/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"References"},{"t":"content","children":[{"t":"p","text":"For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s151/d/5/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Deduction for seniors"},{"t":"clause","id":"/us/usc/t26/s151/d/5/C/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"In the case of a taxable year beginning before ","children":[{"t":"text","text":"January 1, 2029","tail":", there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s151/d/5/C/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Qualified individual"},{"t":"chapeau","text":"For purposes of clause (i), the term \u201cqualified individual\u201d means\u2014"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" in the case of a joint return, the taxpayer\u2019s spouse, if such spouse has attained age 65 before the close of the taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s151/d/5/C/iii","children":[{"t":"num","text":"(iii)"},{"t":"heading","text":"Limitation based on modified adjusted gross income"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/iii/I","children":[{"t":"num","text":"(I)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"In the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of so much of the taxpayer\u2019s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/iii/II","children":[{"t":"num","text":"(II)"},{"t":"heading","text":"Modified adjusted gross income"},{"t":"content","children":[{"t":"p","text":"For purposes of this clause, the term \u201cmodified adjusted gross income\u201d means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s151/d/5/C/iv","children":[{"t":"num","text":"(iv)"},{"t":"heading","text":"Social security number required"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/iv/I","children":[{"t":"num","text":"(I)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Clause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual\u2019s social security number on the return of tax for the taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s151/d/5/C/iv/II","children":[{"t":"num","text":"(II)"},{"t":"heading","text":"Social security number"},{"t":"content","children":[{"t":"p","text":"For purposes of subclause (I), the term \u201csocial security number\u201d has the meaning given such term in section 24(h)(7).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s151/d/5/C/v","children":[{"t":"num","text":"(v)"},{"t":"heading","text":"Married individuals"},{"t":"content","children":[{"t":"p","text":"If the taxpayer is a married individual (within the meaning of section 7703), this subparagraph shall apply only if the taxpayer and the taxpayer\u2019s spouse file a joint return for the taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s151/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"Identifying information required"},{"t":"content","children":[{"t":"p","text":"No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}