# 26 U.S.C. § 151: Allowance of deductions for personal exemptions Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 151(a)(1). ## § 151(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. ## § 151(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. ## § 151(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. ## § 151(d) Exemption amount For purposes of this section— **§ 151(d)(1) In general.** Except as otherwise provided in this subsection, the term “exemption amount” means $2,000. **§ 151(d)(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. **§ 151(d)(3) Phaseout.** **§ 151(d)(3)(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. **§ 151(d)(3)(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. **§ 151(d)(3)(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. **§ 151(d)(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— **§ 151(d)(4)(A)** such dollar amount, multiplied by **§ 151(d)(4)(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. **§ 151(d)(5) Special rules for taxable years beginning after 2017.** In the case of a taxable year beginning after December 31, 2017— **§ 151(d)(5)(A) Exemption amount.** The term “exemption amount” means zero. **§ 151(d)(5)(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. **§ 151(d)(5)(C) Deduction for seniors.** **§ 151(d)(5)(C)(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. **§ 151(d)(5)(C)(ii) Qualified individual.** For purposes of clause (i), the term “qualified individual” means— **§ 151(d)(5)(C)(ii)(I)** the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and **§ 151(d)(5)(C)(ii)(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. **§ 151(d)(5)(C)(iii) Limitation based on modified adjusted gross income.** **§ 151(d)(5)(C)(iii)(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). **§ 151(d)(5)(C)(iii)(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. **§ 151(d)(5)(C)(iv) Social security number required.** **§ 151(d)(5)(C)(iv)(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. **§ 151(d)(5)(C)(iv)(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). **§ 151(d)(5)(C)(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. ## § 151(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. ## Regulations - [Treas. Reg. § 1.151-1](/26/reg/1.151-1.md): Deductions for personal exemptions. (interprets § 151) - [Treas. Reg. § 1.151-2](/26/reg/1.151-2.md): Additional exemptions for dependents. (interprets § 151) - [Treas. Reg. § 1.151-3](/26/reg/1.151-3.md): Definitions. (interprets § 151) - [Treas. Reg. § 1.151-4](/26/reg/1.151-4.md): Amount of deduction for each exemption under section 151. (interprets § 151) ## Leading cases - [Bayley v. Commissioner, 35 T.C. 288 (1960)](https://www.courtlistener.com/opinion/4700761/bayley-v-commissioner/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 1.151-1](/26/prop/1.151-1_2017-01056.md): Deductions for personal exemptions. (REG-107279-00, proposed 2017-01-19) - [Prop. Treas. Reg. § 1.151-2](/26/prop/1.151-2_2017-01056.md): [Removed] (REG-107279-00, proposed 2017-01-19) ## Connections Cites: § 1 Tax imposed; § 24 Child tax credit; § 68 Overall limitation on itemized deductions; § 152 Dependent defined; § 911 Citizens or residents of the United States living abroad; § 7703 Determination of marital status Cited by: § 1 Tax imposed; § 2 Definitions and special rules; § 21 Expenses for household and dependent care services necessary for gainful employment; § 24 Child tax credit; § 25A American Opportunity and Lifetime Learning credits; § 25B Elective deferrals and IRA contributions by certain individuals; § 25E Previously-owned clean vehicles; § 32 Earned income; § 35 Health insurance costs of eligible individuals; § 36 First-time homebuyer credit; § 36B Refundable credit for coverage under a qualified health plan; § 56 Adjustments in computing alternative minimum taxable income; § 63 Taxable income defined; § 129 Dependent care assistance programs; § 135 Income from United States savings bonds used to pay higher education tuition and fees; § 152 Dependent defined; § 153 Cross references; § 172 Net operating loss deduction; § 220 Archer MSAs; § 221 Interest on education loans; § 223 Health savings accounts; § 443 Returns for a period of less than 12 months; § 642 Special rules for credits and deductions; § 703 Partnership computations; § 873 Deductions; § 874 Allowance of deductions and credits; § 891 Doubling of rates of tax on citizens and corporations of certain foreign countries; § 904 Limitation on credit; § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands; § 933 Income from sources within Puerto Rico; § 1212 Capital loss carrybacks and carryovers; § 1402 Definitions; § 3402 Income tax collected at source; § 5000A Requirement to maintain minimum essential coverage; § 6012 Persons required to make returns of income; § 6013 Joint returns of income tax by husband and wife; § 6103 Confidentiality and disclosure of returns and return information; § 6213 Restrictions applicable to deficiencies; petition to Tax Court; § 6334 Property exempt from levy; § 6428 2020 recovery rebates for individuals; § 6428A Additional 2020 recovery rebates for individuals; § 6433 Saver’s Match; § 7703 Determination of marital status Derived from: 1939 § 25(b)(1) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 42 - 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 675 - 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 510 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1767 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2771 - 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 189 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 804 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2102 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3691 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1992-07-03: [Pub. L. 102-318](/26/act/102-318.md), 106 Stat. 300 - 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 459 - 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1853 - 2000-12-21: [Pub. L. 106-554](/26/act/106-554.md), 114 Stat. 2763 - 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 44 - 2002-03-09: [Pub. L. 107-147](/26/act/107-147.md), 116 Stat. 53 - 2004-10-04: [Pub. L. 108-311](/26/act/108-311.md), 118 Stat. 1176 - 2013-01-02: [Pub. L. 112-240](/26/act/112-240.md), 126 Stat. 2317 - 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2060 - 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 159