Personal Tax Exemption
Exemptions directly reduce your taxable income. You are allowed
a personal exemption for yourself, your spouse if married filing
jointly, and each person you can claim as a dependent. For 2012,
the exemption amount is $3,800, regardless of your income.
You can take a personal exemption for yourself unless another
taxpayer can claim you as a dependent. Even if the other taxpayer does
not take an exemption for you, you cannot claim the personal
exemption.
Spouse Exemption
If you file a joint return, you can claim an exemption for your
spouse.
If you are filing separate returns, or as head of household, you
can claim an exemption for your spouse only if you meet all of the
following:
- Your spouse has no gross income.
- Your spouse is not filing a return.
- Your spouse was not another taxpayer's dependent.
If your spouse could be claimed as someone else's dependent, you
cannot claim the exemption, even if the other taxpayer does not
claim the exemption for your spouse.
If your spouse died during the year and you did not remarry, you
can claim an exemption for your spouse if you are filing a joint
return in the year of your spouse's death.
Dependent Exemptions
You can claim one exemption for each person you can claim as a
dependent. Even if your dependent files a return, you can still
claim a personal exemption for him or her.
You can take one exemption for each qualifying child or relative
if the person meets three tests:
- Dependent Taxpayer Test
- If you could be claimed as a dependent by another taxpayer, you
cannot claim anyone else as your dependent. This is true even if
you have a qualifying child or relative.
- Joint Return Test
- You generally cannot claim a married person as a dependent if
he or she files a joint return.
- This test does not apply if a joint return is filed by a
dependent only to claim a refund and no tax liability exists for either
spouse, even if they filed separate returns.
- Citizen or Resident Test
- You cannot claim an exemption for a dependent unless the person
is a U.S. citizen, resident alien, national, or a resident of
Canada or Mexico for at least part of the year.
- If you are a U.S. citizen or national who has legally adopted a
child who is not a U.S. citizen, resident alien, or national, this
test is met if the dependent lived as a member of your household
the entire tax year.
Non-Resident Aliens
If you are a non-resident alien, generally you can only claim an
exemption for yourself. You cannot claim an exemption for your
spouse or any dependents.
This does not apply to residents of Canada, Mexico, or certain
residents of India and Korea. This also does not apply if you are a
non-resident alien married to a U.S. citizen or resident alien, and
have chosen to be treated as a resident of the United States.