Title 26 — Internal Revenue CodeRelease 119-73
§151 Allowance of deductions for personal exemptions
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART V— - DEDUCTIONS FOR PERSONAL EXEMPTIONS › § 151
Summary
You can subtract personal exemptions from your taxable income. The taxpayer gets one exemption amount. The spouse gets one too if you do not file a joint return, the spouse has no gross income for the year, and the spouse is not someone else’s dependent. Each dependent as defined in the tax code gives one exemption amount. You must put each person’s taxpayer identification number (TIN) on your tax return to claim their exemption. If someone is claimed as a dependent on another person’s return, their exemption amount is zero. The normal exemption amount is $2,000. It can be lowered if your adjusted gross income is above the limit in section 68(b). The exemption is reduced by 2 percentage points for each $2,500 (or each $1,250 if married filing separately) you are over that limit, and the reduction can never be more than 100 percent. For years after 1989 the $2,000 is adjusted for inflation. For tax years starting after December 31, 2017 the exemption amount is set to zero. But for tax years beginning before January 1, 2029 there is a special $6,000 deduction for each “qualified individual” (the taxpayer, and the spouse on a joint return, if age 65 or older). That $6,000 is cut (but not below zero) by 6 percent of your modified adjusted gross income over $75,000 ($150,000 for joint returns). “Modified adjusted gross income” means your AGI plus amounts excluded under sections 911, 931, and 933. To get the $6,000 you must include the qualified person’s Social Security number on the return, and married people must file jointly to claim it for a spouse.
Full Legal Text
Title 26, §151
Internal Revenue Code — Source: USLM XML via OLRC
(a)In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b)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)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)For purposes of this section—
(1)Except as otherwise provided in this subsection, the term “exemption amount” means $2,000.
(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)(A)In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b),11 See References in Text note below. the exemption amount shall be reduced by the applicable percentage.
(B)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).1 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)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)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)In the case of a taxable year beginning after December 31, 2017—
(A)The term “exemption amount” means zero.
(B)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)(i)In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.
(ii)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)(I)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)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)(I)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)For purposes of subclause (I), the term “social security number” has the meaning given such term in section 24(h)(7).
(v)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)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.
Legislative History
Notes & Related Subsidiaries
Inflation Adjusted Items for Certain YearsFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Editorial Notes
References in Text
section 68, referred to in subsec. (d)(3)(A), (B), was amended generally by Pub. L. 119–21, title VII, § 70111(a), July 4, 2025, 139 Stat. 164, and, as so amended, no longer defines “applicable amount” in subsec. (b).
Amendments
2025—Subsec. (d)(5). Pub. L. 119–21, § 70103(a)(1), (2), substituted “beginning after 2017” for “2018 through 2025” in heading and struck out “, and before
January 1, 2026” after “
December 31, 2017” in introductory provisions. Subsec. (d)(5)(C). Pub. L. 119–21, § 70103(a)(3), added subpar. (C). 2017—Subsec. (d)(4). Pub. L. 115–97, § 11041(a)(1), substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions. Subsec. (d)(4)(B). Pub. L. 115–97, § 11002(d)(1)(Q), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”. Subsec. (d)(5). Pub. L. 115–97, § 11041(a)(2), added par. (5). 2013—Subsec. (d)(3)(A), (B). Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”. Subsec. (d)(3)(C), (D). Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount. Subsec. (d)(3)(E), (F). Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively. Subsec. (d)(4). Pub. L. 112–240, § 101(b)(2)(B)(ii), 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). Pub. L. 108–311 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). Pub. L. 107–147, § 417(6), inserted “as” before “such terms”. Subsec. (c)(6)(C). Pub. L. 107–147, § 412(b), 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). Pub. L. 106–554 added par. (6). 1996—Subsec. (d)(3)(C)(i). Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”. Subsec. (e). Pub. L. 104–188, § 1615(a)(1), added subsec. (e). 1993—Subsec. (d)(3)(E). Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after
December 31, 1996.” Subsec. (d)(4)(A)(ii), (B)(ii). Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”. 1992—Subsec. (d)(3)(E). Pub. L. 102–318 substituted “1996” for “1995”. 1990—Subsec. (d). Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section— “(1) In general.—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
December 31, 1988. “(2) Exemption amount disallowed in the 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) Inflation adjustment for years after 1989.—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). Pub. L. 101–508, § 11101(d)(1)(F), substituted “1989” for “1987”. 1988—Subsec. (c)(1)(B)(ii). Pub. L. 100–647 inserted “who has not attained the age of 24 at the close of such calendar year” after “student”. 1986—Subsec. (c). Pub. L. 99–514, § 103(b), 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). Pub. L. 99–514, § 103(b), 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). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c). Pub. L. 99–514, § 1847(b)(3), substituted “section 22(e)” for “section 37(e)” in par. (5)(C). Subsec. (f). Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d). Pub. L. 99–514, § 103(a), 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). Pub. L. 98–369 added par. (5). 1981—Subsecs. (b), (c), (d)(1), (2), (e)(1). Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing. Subsec. (f). Pub. L. 97–34, § 104(c)(2), added subsec. (f). 1978—Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978. 1976—Subsec. (e)(4). Pub. L. 94–455 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—Pub. L. 92–178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971. 1969—Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972. Subsecs. (b), (c), Pub. L. 91–172, § 941(b), 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 Pub. L. 119–21, title VII, § 70103(c), July 4, 2025, 139 Stat. 160, provided that: “The
Amendments
made by this section [amending this section and section 6213 of this title] shall apply to taxable years beginning after December 31, 2024.”
Effective Date
of 2017 AmendmentAmendment by section 11002(d)(1)(Q) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title. Pub. L. 115–97, title I, § 11041(f), Dec. 22, 2017, 131 Stat. 2085, provided that: “(1) In general.—Except as provided in paragraph (2), the
Amendments
made by this section [amending this section and section 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 section 3401, 3402, 3405, 6012, and 6334 of this title].”
Effective Date
of 2013 AmendmentAmendment by Pub. L. 112–240 applicable to taxable years beginning after Dec. 31, 2012, see section 101(b)(3) of Pub. L. 112–240, set out as a note under section 1 of this title.
Effective Date
of 2004 AmendmentAmendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
Effective Date
of 2002 Amendment Pub. L. 107–147, title IV, § 412(e), Mar. 9, 2002, 116 Stat. 54, provided that: “The
Amendments
made by this section [amending this section and section 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 section 1(a)(7) of Pub. L. 106–554, Dec. 21, 2000, 114 Stat. 2763, 2763A–587] to which they relate.”
Effective Date
of 2001 Amendment Pub. L. 107–16, title I, § 102(b),
June 7, 2001, 115 Stat. 44, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after
December 31, 2005.”
Effective Date
of 2000 Amendment Pub. L. 106–554, § 1(a)(7) [title III, § 306(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–635, provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Dec. 21, 2000].”
Effective Date
of 1996 AmendmentAmendment by section 1615(a)(1) of Pub. L. 104–188 applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104–188, set out as a note under section 21 of this title. Amendment by section 1702(a)(2) of Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.
Effective Date
of 1993 AmendmentAmendment by section 13201(b)(3)(G) of Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103–66, set out as a note under section 1 of this title.
Effective Date
of 1990 AmendmentAmendment by section 11101(d)(1)(F) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101–508, set out as a note under section 1 of this title. Amendment by section 11104(a) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11104(c) of Pub. L. 101–508, set out as a note under section 1 of this title.
Effective Date
of 1988 Amendment Pub. L. 100–647, title VI, § 6010(b), Nov. 10, 1988, 102 Stat. 3691, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”
Effective Date
of 1986 AmendmentAmendment by section 103 of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title. Amendment by section 1847(b)(3) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date
of 1984 Amendment Pub. L. 98–369, div. A, title IV, § 426(b),
July 18, 1984, 98 Stat. 805, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after
December 31, 1984.”
Effective Date
of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97–34, set out as a note under section 1 of this title.
Effective Date
of 1978 Amendment Pub. L. 95–600, title I, § 102(d)(1), Nov. 6, 1978, 92 Stat. 2771, provided that: “The
Amendments
made by subsections (a) and (b) [amending this section and section 6012 and 6013 of this title] shall apply to taxable years beginning after December 31, 1978.”
Effective Date
of 1976 AmendmentAmendment by Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.
Effective Date
of 1971 Amendment Pub. L. 92–178, title II, § 201(a), (b), Dec. 10, 1971, 85 Stat. 510, provided in part that the increase in exemption from $650 to $675 was effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 was effective with respect to taxable years beginning after Dec. 31, 1971.
Effective Date
of 1969 Amendment Pub. L. 91–172, title VIII, § 801(a)(1), Dec. 30, 1969, 83 Stat. 675, provided in part that the increase in exemption from $600 to $625 is effective with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971. Pub. L. 91–172, title VIII, § 801(b)(1), Dec. 30, 1969, 83 Stat. 676, provided in part that the increase in the exemption from $625 to $650 is effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972. Pub. L. 91–172, title IX, § 941(c), Dec. 30, 1969, 83 Stat. 726, provided that: “The
Amendments
made by subsections (a) [amending section 6012 of this title] and (b) [amending this section] shall apply to taxable years beginning after December 31, 1969.”
Repeals
Pub. L. 91–172, title VIII, § 801(c)(1), (d)(1), Dec. 30, 1969, 83 Stat. 676, provided for an increase in the personal exemption to $700, effective with respect to taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and to $750, effective with respect to taxable years beginning after Dec. 31, 1972, prior to repeal by section 201(c) of Pub. L. 92–178. Plan
Amendments
Not Required Until January 1, 1989For 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 Pub. L. 99–514 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 Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 151
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73