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Publication 17
taxmap/pub17/p17-016.htm#en_us_publink1000170839

Chapter 3
Personal Exemptions and Dependents(p25)

For Use in Tax Year 2013

What's New(p25)


taxmap/pub17/p17-016.htm#en_us_publink1000263185
Exemption amount.(p25)
The amount you can deduct for each exemption has increased. It was $3,800 for 2012. It is $3,900 for 2013.
taxmap/pub17/p17-016.htm#en_us_publink1000935
Exemption phaseout.(p25)
You lose at least part of the benefit of your exemptions if your adjusted gross income is more than a certain amount. For 2013, this amount is $150,000 for a married individual filing a separate return; $250,000 for a single individual; $275,000 for a head of household; and $300,000 for married individuals filing jointly or a qualifying widow(er). See Phaseout of Exemptions, later.
taxmap/pub17/p17-016.htm#en_us_publink1000271752
This chapter discusses the following topics.
taxmap/pub17/p17-016.htm#en_us_publink1000170844

Deduction.(p25)

For Use in Tax Year 2013
rule
Exemptions reduce your taxable income. You can deduct $3,900 for each exemption you claim in 2013. But you may lose at least part of the dollar amount of your exemptions if your adjusted gross income is more than a certain amount. See Phaseout of Exemptions, later.
taxmap/pub17/p17-016.htm#en_us_publink1000170846

How to claim exemptions.(p25)

For Use in Tax Year 2013
rule
How you claim an exemption on your tax return depends on which form you file.
If you file Form 1040EZ, the exemption amount is combined with the standard deduction amount and entered on line 5.
If you file Form 1040A, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 26.
If you file Form 1040, complete lines 6a through 6d. The total number of exemptions you can claim is the total in the box on line 6d. Also complete line 42.

taxmap/pub17/p17-016.htm#TXMP1a51e122

Useful items

You may want to see:


Publication
 501 Exemptions, Standard Deduction, and Filing Information
Form (and Instructions)
 2120: Multiple Support Declaration
 8332: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
taxmap/pub17/p17-016.htm#en_us_publink1000170847

Exemptions(p25)

For Use in Tax Year 2013
rule
There are two types of exemptions you may be able to take:While each is worth the same amount ($3,900 for 2013), different rules apply to each type.
taxmap/pub17/p17-016.htm#en_us_publink1000170848

Personal Exemptions(p25)

For Use in Tax Year 2013
rule
You are generally allowed one exemption for yourself. If you are married, you may be allowed one exemption for your spouse. These are called personal exemptions.
taxmap/pub17/p17-016.htm#en_us_publink1000170849

Your Own Exemption(p25)

For Use in Tax Year 2013
rule
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.
taxmap/pub17/p17-016.htm#en_us_publink1000170850

Your Spouse's Exemption(p25)

For Use in Tax Year 2013
rule
Your spouse is never considered your dependent.
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Joint return.(p25)

For Use in Tax Year 2013
rule
On a joint return you can claim one exemption for yourself and one for your spouse.
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Separate return.(p25)

For Use in Tax Year 2013
rule
If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. This is true even if the other taxpayer does not actually claim your spouse as a dependent. You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U.S. tax purposes, must not be filing a return, and must not be the dependent of another taxpayer.
taxmap/pub17/p17-016.htm#en_us_publink1000170853

Death of spouse.(p25)

For Use in Tax Year 2013
rule
If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return. If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return.
If you remarried during the year, you cannot take an exemption for your deceased spouse.
If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. If you file a joint return with your new spouse, you can be claimed as an exemption only on that return.
taxmap/pub17/p17-016.htm#en_us_publink1000170856

Divorced or separated spouse.(p25)

For Use in Tax Year 2013
rule
If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. This rule applies even if you provided all of your former spouse's support.