# Treas. Reg. § 1.151-4: Amount of deduction for each exemption under section 151.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.151-4>. Interprets 26 U.S.C. § 151.

The amount allowed as a deduction for each exemption under section 151 is (a) $750 in the case of a taxable year beginning after December 31, 1972; (b) $700 in the case of a taxable year beginning after December 31, 1971, and before January 1, 1973; (c) $650 in the case of a taxable year beginning after December 31, 1970, and before January 1, 1972; (d) $625 in the case of a taxable year beginning after December 31, 1969, and before January 1, 1971; and (e) $600 in the case of a taxable year beginning before January 1, 1970. For special rules in the case of a fiscal year ending after December 31, 1969, and beginning before January 1, 1973, see section 21(d) and the regulations thereunder. 

[T.D. 7114, 36 FR 9019, May 18, 1971]