# § 151. Allowance of deductions for personal exemptions
**(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.
**(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.
**(d)** **Exemption amount** For purposes of this section—
**(1)** **In general** Except as otherwise provided in this subsection, the term “exemption amount” means $2,000.
**(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.
**(3)** **Phaseout**
**1** **In general** [^1]
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
See References in Text note below.
**(B)** **Applicable percentage** <sup>1</sup>
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). 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.
**(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.
**(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—
**(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 2016” in subparagraph (A)(ii) thereof.
**(5)** **Special rules for taxable years beginning after 2017** In the case of a taxable year beginning after December 31, 2017—
**(A)** **Exemption amount** The term “exemption amount” means zero.
**(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**
**(i)** **In general** January 1, 2029
In the case of a taxable year beginning before , there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.
**(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.
**(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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91–172, title VIII, § 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, § 941(b), Dec. 30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92–178, title II, § 201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L. 94–455, title XIX, § 1901(a)(23), Oct. 4, 1976, 90 Stat. 1767; Pub. L. 95–600, title I, § 102(a), Nov. 6, 1978, 92 Stat. 2771; Pub. L. 97–34, title I, § 104(c), Aug. 13, 1981, 95 Stat. 189; Pub. L. 98–369, div. A, title IV, § 426(a), July 18, 1984, 98 Stat. 804; Pub. L. 99–514, title I, § 103, title XVIII, § 1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100–647, title VI, § 6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101–508, title XI, §§ 11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104 Stat. 1388–405, 1388–407; Pub. L. 102–318, title V, § 511, July 3, 1992, 106 Stat. 300; Pub. L. 103–66, title XIII, §§ 13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L. 104–188, title I, §§ 1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110 Stat. 1853, 1868; Pub. L. 106–554, § 1(a)(7) [title III, § 306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634; Pub. L. 107–16, title I, § 102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107–147, title IV, §§ 412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56; Pub. L. 108–311, title II, § 206, Oct. 4, 2004, 118 Stat. 1176; Pub. L. 112–240, title I, § 101(b)(2)(B), Jan. 2, 2013, 126 Stat. 2317; Pub. L. 115–97, title I, §§ 11002(d)(1)(Q), 11041(a), Dec. 22, 2017, 131 Stat. 2060, 2082; Pub. L. 119–21, title VII, § 70103(a), July 4, 2025, 139 Stat. 159.)
### Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under .
## Editorial Notes
### References in Text
Section 68, referred to in subsec. (d)(3)(A), (B), was amended generally by , , , and, as so amended, no longer defines “applicable amount” in subsec. (b).
### Amendments
2025—Subsec. (d)(5). , (2), substituted “beginning after 2017” for “2018 through 2025” in heading and struck out “, and before ” after “” in introductory provisions.
Subsec. (d)(5)(C). , added subpar. (C).
2017—Subsec. (d)(4). , substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions.
Subsec. (d)(4)(B). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Subsec. (d)(5). , added par. (5).
2013—Subsec. (d)(3)(A), (B). , substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”.
Subsec. (d)(3)(C), (D). , redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount.
Subsec. (d)(3)(E), (F). , struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively.
Subsec. (d)(4). , 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.”
2004—Subsec. (c). 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—Subsec. (c)(6)(B)(iii). , inserted “as” before “such terms”.
Subsec. (c)(6)(C). , 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.
2001—Subsec. (d)(3)(E), (F). Pub. L. 107—16 added subpars. (E) and (F).
2000—Subsec. (c)(6). added par. (6).
1996—Subsec. (d)(3)(C)(i). , substituted “joint return” for “joint of a return”.
Subsec. (e). , added subsec. (e).
1993—Subsec. (d)(3)(E). , struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after .”
Subsec. (d)(4)(A)(ii), (B)(ii). , substituted “1992” for “1989”.
1992—Subsec. (d)(3)(E). substituted “1996” for “1995”.
1990—Subsec. (d). , amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section—
“(1) .—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 .
“(2) .—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.
“(3) .—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.”
Subsec. (d)(3)(B). , substituted “1989” for “1987”.
1988—Subsec. (c)(1)(B)(ii). inserted “who has not attained the age of 24 at the close of such calendar year” after “student”.
1986—Subsec. (c). , 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.
Subsec. (d). , redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse.
Subsec. (e). , redesignated subsec. (e) as (c).
, substituted “section 22(e)” for “section 37(e)” in par. (5)(C).
Subsec. (f). , redesignated subsec. (f) as (d).
, 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).”
1984—Subsec. (e)(5). added par. (5).
1981—Subsecs. (b), (c), (d)(1), (2), (e)(1). , substituted “the exemption amount” for “$1,000” wherever appearing.
Subsec. (f). , added subsec. (f).
1978— increased exemption from $750 to $1,000 with respect to taxable years beginning after .
1976—Subsec. (e)(4). 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.
1971— increased exemption from $650 to $675 with respect to taxable years beginning after , and before , and from $675 to $750 with respect to taxable years beginning after .
1969—, (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after , and before , from $625 to $650 for taxable years beginning after , and before , from $650 to $700 for taxable years beginning after , and before , and from $700 to $750 for taxable years beginning after .
Subsecs. (b), (c), , substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2025 Amendment
> “The amendments made by this section [amending this section and
>
> ] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date of 2017 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
> **“(1)** **In general.—** Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 642, 3401, 3402, 3405, 6012, and 6334 of this title] shall apply to taxable years beginning after December 31, 2017.
>
> **“(2)** **Wage withholding.—** The Secretary of the Treasury may administer section 3402 for taxable years beginning before January 1, 2019, without regard to the amendments made by subsections (a) and (c) [amending this section and sections 3401, 3402, 3405, 6012, and 6334 of this title].”
, , , provided that:
### Effective Date of 2013 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 2004 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 2002 Amendment
> “The amendments made by this section [amending this section and sections 358, 469, 1091, 1233, 1234A, and 1234B of this title] shall take effect as if included in the provisions of the Community Renewal Tax Relief Act of 2000 [H.R. 5662, as enacted by
>
> ,
>
> ,
>
> , 2763A–587] to which they relate.”
, , , provided that:
### Effective Date of 2001 Amendment
> “The amendment made by this section [amending this section] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date of 2000 Amendment
> “The amendment made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [
>
> ].”
, , , 2763A–635, provided that:
### Effective Date of 1996 Amendment
Amendment by applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after , with special rule for 1995 and 1996, see , set out as a note under .
Amendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1993 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1990 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1988 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1984 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date of 1981 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1978 Amendment
> “The amendments made by subsections (a) and (b) [amending this section and sections 6012 and 6013 of this title] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Effective Date of 1976 Amendment
Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .
### Effective Date of 1971 Amendment
, (b), , , provided in part that the increase in exemption from $650 to $675 was effective with respect to taxable years beginning after , and before , and from $675 to $750 was effective with respect to taxable years beginning after .
### Effective Date of 1969 Amendment
, , , provided in part that the increase in exemption from $600 to $625 is effective with respect to taxable years beginning after , and before .
, , , provided in part that the increase in the exemption from $625 to $650 is effective with respect to taxable years beginning after , and before .
> “The amendments made by subsections (a) [amending
>
> ] and (b) [amending this section] shall apply to taxable years beginning after
>
> .”
, , , provided that:
### Repeals
, (d)(1), , , provided for an increase in the personal exemption to $700, effective with respect to taxable years beginning after , and before , and to $750, effective with respect to taxable years beginning after , prior to repeal by .
### Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .