{"id":13580,"date":"2025-10-08T11:00:00","date_gmt":"2025-10-08T16:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=13580"},"modified":"2025-10-08T16:01:46","modified_gmt":"2025-10-08T21:01:46","slug":"what-is-a-personal-exemption","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/filing\/personal-tax-planning\/what-is-a-personal-exemption\/","title":{"rendered":"What is a personal exemption and when to claim one"},"content":{"rendered":"\n

Editor\u2019s Note<\/em><\/strong>: Personal and dependent exemptions no longer apply to the U.S. tax code. However, you can find historical information about exemptions in this article\u2014plus some ways to lower your tax bill today through credits and deductions.<\/em> <\/p>\n\n\n\n

Whether you\u2019re new to taxes or not, there may be many unfamiliar tax terms when filing your return. One tax concept you may have heard of in the past is the\u202fpersonal exemption.<\/em>\u202f <\/p>\n\n\n\n

This feature of the tax code was suspended temporarily with The Tax Cuts and Jobs Act (TCJA) between tax years 2018 to\u202f2025 and was eliminated completely with the 2025 One Big Beautiful Bill Act (OBBBA)<\/a>.<\/p>\n\n\n\n

If you want a refresh on the previous tax law, you\u2019ll find that below.  <\/p>\n\n\n\n

*****<\/p>\n\n\n\n

Personal exemption definition <\/h2>\n\n\n\n

Generally, a personal exemption reduces the taxable income on a return.  <\/p>\n\n\n\n

You can claim a personal exemption for yourself unless someone else can claim you as a dependent. Note that\u2019s if they\u202fcan<\/em> claim you, not whether they actually do. If you qualify as someone else\u2019s dependent, you can\u2019t claim the personal exemption even if they don\u2019t actually claim you on their return. <\/p>\n\n\n

\n
\"tax<\/figure><\/div>\n\n\n

Additionally, in order to claim a personal exemption, you will have to file a tax return. If your gross income is over the filing threshold and no one can claim you as a dependent, you can claim a personal exemption for yourself when you file your return. <\/p>\n\n\n\n

You can also claim an exemption for your spouse if you file a joint return. However, if you both are nonresident aliens (other than a resident of Canada or Mexico, or certain residents of India or South Korea), you may only claim one personal exemption on the tax return. These restrictions\u202fdon\u2019t apply\u202fif you are a nonresident alien married to a U.S. citizen or if you are a resident alien who has chosen to be treated as a resident of the United States. <\/p>\n\n\n\n

If you file a separate return you can claim an exemption for your spouse only if your spouse had no gross income, is not filing his or her own return and was not the dependent of another taxpayer (even if the spouse is not actually claimed by another taxpayer). If your spouse meets these rules, you can claim an exemption for your spouse on a separate return even if he or she is a nonresident alien, as long as they have a tax identification number. <\/p>\n\n\n\n

Note that if you have any dependents, you can generally claim a dependent exemption for them if they meet the qualifying child<\/a>\u202for\u202fqualifying relative<\/a>\u202ftest. <\/p>\n\n\n\n

Note:<\/strong> Many states still provide personal and dependent exemptions. Learn more about filing state taxes<\/a>.<\/p>\n\n\n\n

*****<\/p>\n\n\n\n

Other ways to reduce your tax bill today  <\/h2>\n\n\n\n

While personal and dependent deductions can no longer be applied to your taxes, you can reduce your tax bill in other ways. For example, taxpayers can benefit from a higher standard deduction<\/a>, credits like the Child Tax Credit<\/a>, and other common tax deductions<\/a>.  <\/p>\n\n\n\n

<\/div>

File with H&R Block to get your max refund<\/h3>
\n
File online<\/a><\/div>\n\n\n\n
File with a tax pro<\/a><\/div>\n<\/div><\/div><\/div>\n\n\n\n

Get help filing taxes <\/h2>\n\n\n\n

Need assistance claiming credits or taking deductions? Whether you choose to\u202ffile with a tax pro<\/a>\u202for file with\u202fH&R Block Online<\/a>, you can rest assured that we\u2019ll get you the biggest refund possible. <\/p>\n\n\n\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Editor\u2019s Note: Personal and dependent exemptions no longer apply to the U.S. tax code. However, you can find historical information about exemptions in this article\u2014plus some ways to lower your tax bill today through credits and deductions.  Whether you\u2019re new to taxes or not, there may be many unfamiliar tax terms when filing your return. […]<\/p>\n","protected":false},"author":573,"featured_media":26503,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,125],"tags":[],"class_list":["post-13580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personal-tax-planning","category-filing"],"acf":[],"yoast_head":"What Is A Personal Exemption? | H&R Block<\/title>\n<meta name=\"description\" content=\"A personal exemption reduces your taxable income. You may be able to claim one for yourself, your spouse and dependents. 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