Chapter 21
Personal Exemptions
21.1 How Many Exemptions May You Claim?
21.2 Your Spouse as an Exemption
21.5 Meeting the Support Test for a Qualifying Relative
21.6 Multiple Support Agreements
21.7 Special Rule for Divorced or Separated Parents
21.8 The Dependent Must Meet a Citizen or Resident Test
21.9 The Dependent Does Not File a Joint Return
21.10 Spouses' Names and Social Security Numbers on Joint Return
Each personal exemption you claim on your 2013 return is the equivalent of a $3,900 deduction. Exemptions for children, parents, and other dependents are allowed if the tests in this chapter are met.
If you have a high adjusted gross income for 2013, you may lose part or even all of your deduction for exemptions under the new phaseout rule (21.12).
| Number of Exemptions | Deduction Allowed |
| 1 | $ 3,900 |
| 2 | 7,800 |
| 3 | 11,700 |
| 4 | 15,600 |
| 5 | 19,500 |
| 6 | 23,400 |
21.1 How Many Exemptions May You Claim?
On your 2013 return, you may claim a $3,900 exemption for each of the following, provided you are not subject to the phaseout rule for high-income taxpayers (21.12):
- Yourself. You claim an exemption for yourself, unless you can be claimed as a dependent of another taxpayer. If someone else can claim you as a dependent for 2013, you may not claim a personal exemption for yourself on your own return; this is true even if the other person ...
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