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taxmap/pubs/p501-003.htm#TXMP4e6e4487 Exemptions(p9)

Exemption

Exemptions reduce your taxable income. Generally, you can deduct $3,400 for each exemption you claim in 2007. If you are entitled to two exemptions for 2007, you would deduct $6,800 ($3,400 × 2). But you may lose part of the dollar amount of your exemptions if your adjusted gross income is above a certain amount. See Phaseout of Exemptions, later.

You usually can claim exemptions for yourself, your spouse, and each person you can claim as a dependent.

taxmap/pubs/p501-003.htm#TXMP50530f3f Types of exemptions.(p9)

There are two types of exemptions: personal exemptions and exemptions for dependents. While each is worth the same amount ($3,400 for 2007), different rules, discussed later, apply to each type.

taxmap/pubs/p501-003.htm#TXMP035568a2 Who cannot claim a personal exemption.(p9)

If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return.

taxmap/pubs/p501-003.htm#TXMP29c7a01d How to claim exemptions.(p9)

How you claim an exemption on your tax return depends on which form you file.

taxmap/pubs/p501-003.htm#TXMP3d65ee5a Form 1040EZ filers.(p9)

If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5.

taxmap/pubs/p501-003.htm#TXMP5b5f4558 Form 1040A filers.(p9)

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.

taxmap/pubs/p501-003.htm#TXMP14988eda Form 1040 filers.(p9)

If you file Form 1040, complete lines 6a through 6d. Also complete line 42.

taxmap/pubs/p501-003.htm#TXMP7724aa1c U.S. citizen or resident alien.(p9)

If you are a U.S. citizen, U.S. resident alien, U.S. national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here.

taxmap/pubs/p501-003.htm#TXMP386632b2 Nonresident aliens.(p9)

Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. You cannot claim exemptions for a spouse or dependents.

These restrictions do not apply if you are a nonresident alien married to a U. S. citizen or resident alien and have chosen to be treated as a resident of the United States.

taxmap/pubs/p501-003.htm#TXMP658264e4 More information.(p9)

For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519.

taxmap/pubs/p501-003.htm#TXMP1e098e7b Dual-status taxpayers.(p9)

If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions.

taxmap/pubs/p501-003.htm#TXMP38ff9ec9 Personal Exemptions(p9)

Personal Exemption

You are generally allowed one exemption for yourself and, if you are married, one exemption for your spouse. These are called personal exemptions.

taxmap/pubs/p501-003.htm#TXMP6bfdc853 Your Own Exemption(p9)

Exemption

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/pubs/p501-003.htm#TXMP4b2bc7c9 Your Spouse's Exemption(p9)

Exemption for Spouse

Your spouse is never considered your dependent.

taxmap/pubs/p501-003.htm#TXMP3090aba5 Joint return.(p9)

On a joint return, you can claim one exemption for yourself and one for your spouse.

taxmap/pubs/p501-003.htm#TXMP5d5bd858 Separate return.(p9)

If you file a separate return, you can claim the 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. This is also true if your spouse is a nonresident alien.

taxmap/pubs/p501-003.htm#TXMP3e2dc46a Head of household.(p9)

If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied.

To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A.

taxmap/pubs/p501-003.htm#TXMP0350defb Death of spouse.(p9)

If your spouse died during the year, 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/pubs/p501-003.htm#TXMP6a4f6d4a Divorced or separated spouse.(p9)

If you obtained a final decree of divorce or separate maintenance by the end of the year, you cannot take your former spouse's exemption. This rule applies even if you provided all of your former spouse's support.

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