26 U.S.C. § 151
§ 151. Allowance of deductions for personal exemptions
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Changed by the 2025 tax lawPart of the code since 1954. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).
Every change, newest first (20)
- July 4, 2025One Big Beautiful Bill Act (2025)
- December 22, 2017Tax Cuts and Jobs Act (2017)
- January 2, 2013American Taxpayer Relief Act of 2012
- October 4, 2004Public Law 108-311
- March 9, 2002Public Law 107-147
- June 7, 2001Economic Growth and Tax Relief Reconciliation Act of 2001
- December 21, 2000Public Law 106-554
- August 20, 1996Small Business Job Protection Act of 1996
- August 10, 1993Omnibus Budget Reconciliation Act of 1993
- July 3, 1992Public Law 102-318
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 22, 1986Tax Reform Act of 1986
- July 18, 1984Deficit Reduction Act of 1984
- August 13, 1981Economic Recovery Tax Act of 1981
- November 6, 1978Revenue Act of 1978
- October 4, 1976Tax Reform Act of 1976
- December 10, 1971Public Law 92-178
- December 30, 1969Tax Reform Act of 1969
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
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.
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.
For purposes of this section—
Except as otherwise provided in this subsection, the term “exemption amount” means $2,000.
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.
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b),1 the exemption amount shall be reduced by the applicable percentage.
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). 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.
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.
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—
such dollar amount, multiplied by
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.
In the case of a taxable year beginning after December 31, 2017—
The term “exemption amount” means zero.
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.
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.
For purposes of clause (i), the term “qualified individual” means—
the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and
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.
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).
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.
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.
For purposes of subclause (I), the term “social security number” has the meaning given such term in section 24(h)(7).
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.
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.