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Personal Exemption
The personal exemption is a deduction of $3,000 allowed for every person on your return: you, your spouse (if filing a joint return), and your dependents.

If your adjusted gross income is over the threshold for your filing status, you will not be able to use some or all of your personal exemption. We will figure out the reduction for you. The thresholds are:

  • Single - $137,300

  • Married filing joint return - $206,000

  • Married filing separate return - $103,000

  • Head of household - $171,650

  • Qualifying widow(er) - $206,000

The exemptions for yourself, your spouse and your dependents cannot be claimed for AMT purposes.