Amended 1969, 1971, 1978, 1981, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).”
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(2), added subsec. (f).
- 1978 Pub. L. 95-600 Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978.
- 1971 Pub. L. 92-178 Pub. L. 92–178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972.
(a) Allowance of deductions In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse 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.
Amended 1969, 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
- 1969 L. 91–172, § 941(b), substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”.
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(c) Additional exemption for dependents 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.
Amended 1969, 1981, 1986, 1988, 2000, 2002, 2004
- 2004 Pub. L. 108-311 Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemption denied in case of certain married dependents, child defined, student defined, certain income of handicapped dependents not taken into account, and treatment of missing children, respectively.
- 2002 Pub. L. 107-147 Pub. L. 107–147, § 417(6), inserted “as” before “such terms”.
- 2002 Pub. L. 107-147 Pub. L. 107–147, § 412(b), substituted “for principal place of abode requirements” for “for earned income credit” in heading, “An” for “For purposes of section 32, an” in introductory provisions, and “principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)” for “requirement of section 32(c)(3)(A)(ii)” in concluding provisions.
- 2000 Pub. L. 106-554 Pub. L. 106–554 added par. (6).
- 1988 Pub. L. 100-647 Pub. L. 100–647 inserted “who has not attained the age of 24 at the close of such calendar year” after “student”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
- 1969 L. 91–172, § 941(b), substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”.
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(d) Exemption amount For purposes of this section—
Amended 1986, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section—
- 1990 “(1) In general.—Except as provided in paragraph (2), the term ‘exemption amount’ means—
“(A) $1,900 for taxable years beginning during 1987,
“(B) $1,950 for taxable years beginning during 1988, and
“(C) $2,000 for taxable years beginning after December 31, 1988.
- 1990 “(2) Exemption amount disallowed in the case of certain dependents.—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’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.
- 1990 “(3) Inflation adjustment for years after 1989.—In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1)(C) shall be increased by an amount equal to—
“(A) such dollar amount, multiplied by
“(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1988’ for ‘calendar year 1987’ in subparagraph (B) thereof.”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse.
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(1) In general Except as otherwise provided in this subsection, the term “exemption amount” means $2,000.
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
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(2) Exemption amount disallowed in case of certain dependents 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’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
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(3) Phaseout
Amended 1992, 1993, 2001, 2013
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount.
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively.
- 2001 Pub. L. 107—16 added subpars. (E) and (F).
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after December 31, 1996.”
- 1992 Pub. L. 102-318 Pub. L. 102–318 substituted “1996” for “1995”.
(A) In general In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), [OLRC note: See References in Text note below.] the exemption amount shall be reduced by the applicable percentage.
Amended 2013
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”.
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(B) Applicable percentage For purposes of subparagraph (A), the term “applicable percentage” means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b).1 In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting “$1,250” for “$2,500”. In no event shall the applicable percentage exceed 100 percent.
Amended 1990, 2013
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11101(d)(1)(F), substituted “1989” for “1987”.
(C) Coordination with other provisions 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.
Amended 1996, 2013
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount.
- 1996 Pub. L. 104-188 Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”.
(4) Inflation adjustment 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—
Amended 2013, 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 11041(a)(1), substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions.
- 2013 Pub. L. 112-240 Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted “Inflation adjustment” for “Inflation adjustments”, in subpar. (A), struck out “(A) Adjustment to basic amount of exemption” before “In the case of”, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, and realigned margins, and struck out former subpar. (B). Prior to amendment, text of former subpar. (B) read as follows: “In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to—
“(i) such dollar amount, multiplied by
“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting ‘calendar year 1990’ for ‘calendar year 1992’ in subparagraph (B) thereof.”
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(A) such dollar amount, multiplied by
Amended 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”.
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting “calendar year 1988” for “calendar year 2016” in subparagraph (A)(ii) thereof.
Amended 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 11002(d)(1)(Q), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
(5) Special rules for taxable years beginning after 2017 In the case of a taxable year beginning after December 31, 2017—
Amended 2017, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70103(a)(1), (2), substituted “beginning after 2017” for “2018 through 2025” in heading and struck out “, and before January 1, 2026” after “December 31, 2017” in introductory provisions.
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 11041(a)(2), added par. (5).
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(A) Exemption amount The term “exemption amount” means zero.
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(B) References 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.
(C) Deduction for seniors
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70103(a)(3), added subpar. (C).
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(i) In general In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.
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(ii) Qualified individual For purposes of clause (i), the term “qualified individual” means—
(I) the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and
(II) in the case of a joint return, the taxpayer’s spouse, if such spouse has attained age 65 before the close of the taxable year.
(iii) Limitation based on modified adjusted gross income
(I) In general 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’s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
(II) Modified adjusted gross income For purposes of this clause, the term “modified adjusted gross income” 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.
(iv) Social security number required
(I) In general Clause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual’s social security number on the return of tax for the taxable year.
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(II) Social security number For purposes of subclause (I), the term “social security number” has the meaning given such term in section 24(h)(7).
(v) Married individuals If the taxpayer is a married individual (within the meaning of section 7703), this subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.
(e) Identifying information required 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.
Amended 1976, 1981, 1984, 1986, 1996
- 1996 Pub. L. 104-188 Pub. L. 104–188, § 1615(a)(1), added subsec. (e).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1847(b)(3), substituted “section 22(e)” for “section 37(e)” in par. (5)(C).
- 1984 Pub. L. 98-369 Pub. L. 98–369 added par. (5).
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “and educational institution” after “Student” in heading, substituted in subpars. (A) and (B) “organization described in section 170(b)(1)(A)(ii)” for “institution”, and struck out provisions following subpar. (B) defining educational institution.