Internal Revenue Code – Section 151

Sec. 151. Allowance of deductions for personal exemptions

-STATUTE-

(a) Allowance of deductions

In the case of an individual, the exemptions provided by this

section shall be allowed as deductions in computing taxable income.

(b) Taxpayer and spouse

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) Additional exemption for dependents

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) Exemption amount

For purposes of this section -

(1) In general

Except as otherwise provided in this subsection, the term

"exemption amount" means $2,000.

(2) Exemption amount disallowed in 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) Phaseout

(A) In general

In the case of any taxpayer whose adjusted gross income for

the taxable year exceeds the threshold amount, the exemption

amount shall be reduced by the applicable percentage.

(B) 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 threshold amount. 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) Threshold amount

For purposes of this paragraph, the term "threshold amount"

means -

(i) $150,000 in the case of a joint return or a surviving

spouse (as defined in section 2(a)),

(ii) $125,000 in the case of a head of a household (as

defined in section 2(b),(!1)

 

(iii) $100,000 in the case of an individual who is not

married and who is not a surviving spouse or head of a

household, and

(iv) $75,000 in the case of a married individual filing a

separate return.

 

For purposes of this paragraph, marital status shall be

determined under section 7703.

(D) Coordination with other provisions

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.

(E) Reduction of phaseout

(i) In general

In the case of taxable years beginning after December 31,

2005, and before January 1, 2010, the reduction under

subparagraph (A) shall be equal to the applicable fraction of

the amount which would (but for this subparagraph) be the

amount of such reduction.

(ii) Applicable fraction

For purposes of clause (i), the applicable fraction shall

be determined in accordance with the following table:

 

 

For taxable years beginning               2The applicable

in calendar year -                    fraction is -

--------------------------------------------------------------------

2006 and 2007                                                 (!2/3)

2008 and 2009                                                  1/3 .

--------------------------------------------------------------------

 

(F) Termination

This paragraph shall not apply to any taxable year beginning

after December 31, 2009.

(4) Inflation adjustments

(A) Adjustment to basic amount of exemption

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 -

(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 1988" for "calendar

year 1992" in subparagraph (B) thereof.

(B) Adjustment to threshold amounts for years after 1991

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.

(e) Identifying information required

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.

 

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91-172, title VIII,

Sec. 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, Sec. 941(b), Dec.

30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92-178, title II, Sec.

201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L.

94-455, title XIX, Sec. 1901(a)(23), Oct. 4, 1976, 90 Stat. 1767;

Pub. L. 95-600, title I, Sec. 102(a), Nov. 6, 1978, 92 Stat. 2771;

Pub. L. 97-34, title I, Sec. 104(c), Aug. 13, 1981, 95 Stat. 189;

Pub. L. 98-369, div. A, title IV, Sec. 426(a), July 18, 1984, 98

Stat. 804; Pub. L. 99-514, title I, Sec. 103, title XVIII, Sec.

1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100-647,

title VI, Sec. 6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101-

508, title XI, Secs. 11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104

Stat. 1388-405, 1388-407; Pub. L. 102-318, title V, Sec. 511, July

3, 1992, 106 Stat. 300; Pub. L. 103-66, title XIII, Secs.

13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L.

104-188, title I, Secs. 1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110

Stat. 1853, 1868; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.

306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634; Pub. L. 107-16,

title I, Sec. 102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107-147,

title IV, Secs. 412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56;

Pub. L. 108-311, title II, Sec. 206, Oct. 4, 2004, 118 Stat. 1176.)

 

 

-STATAMEND-

INFLATION ADJUSTED ITEMS FOR CERTAIN YEARS

For inflation adjustment of certain items in this section, see

Revenue Procedures listed in a table under section 1 of this title.

 

AMENDMENT OF SECTION

For termination of amendment by section 901 of Pub. L. 107-16,

see Effective and Termination Dates of 2001 Amendment note below.

 

 

-MISC1-

AMENDMENTS

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, Sec. 417(6),

inserted "as" before "such terms".

Subsec. (c)(6)(C). Pub. L. 107-147, Sec. 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, Secs. 102(a),

901, temporarily added subpars. (E) and (F). See Effective and

Termination Dates of 2001 Amendment note below.

2000 - Subsec. (c)(6). Pub. L. 106-554 added par. (6).

1996 - Subsec. (d)(3)(C)(i). Pub. L. 104-188, Sec. 1702(a)(2),

substituted "joint return" for "joint of a return".

Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(1), added subsec. (e).

1993 - Subsec. (d)(3)(E). Pub. L. 103-66, Sec. 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, Sec.

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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 103(b), redesignated subsec.

(e) as (c).

Pub. L. 99-514, Sec. 1847(b)(3), substituted "section 22(e)" for

"section 37(e)" in par. (5)(C).

Subsec. (f). Pub. L. 99-514, Sec. 103(b), redesignated subsec.

(f) as (d).

Pub. L. 99-514, Sec. 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,

Sec. 104(c)(1), substituted "the exemption amount" for "$1,000"

wherever appearing.

Subsec. (f). Pub. L. 97-34, Sec. 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, Sec. 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, Sec. 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".

 

EFFECTIVE DATE OF 2004 AMENDMENT

Amendment 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, Sec. 412(e), Mar. 9, 2002, 116 Stat.

54, provided that: "The amendments made by this section [amending

this section and sections 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 AND TERMINATION DATES OF 2001 AMENDMENT

Pub. L. 107-16, title I, Sec. 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."

Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or

limitation years beginning after Dec. 31, 2012, and the Internal

Revenue Code of 1986 to be applied and administered to such years

as if such amendment had never been enacted, see section 901 of

Pub. L. 107-16, set out as a note under section 1 of this title.

 

EFFECTIVE DATE OF 2000 AMENDMENT

Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 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 AMENDMENT

Amendment 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 AMENDMENT

Amendment 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 AMENDMENT

Amendment 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

Section 6010(b) of Pub. L. 100-647 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 AMENDMENT

Amendment 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

Section 426(b) of Pub. L. 98-369 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 AMENDMENT

Amendment 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

Section 102(d)(1) of Pub. L. 95-600 provided that: "The

amendments made by subsections (a) and (b) [amending this section

and sections 6012 and 6013 of this title] shall apply to taxable

years beginning after December 31, 1978."

 

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment 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

Section 201(a), (b) of Pub. L. 92-178 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

Section 801(a)(1) of Pub. L. 91-172 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.

Section 801(b)(1) of Pub. L. 91-172 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.

Section 941(c) of Pub. L. 91-172 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

Section 801(c)(1), (d)(1) of Pub. L. 91-172 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, 1989

For provisions directing that if any amendments made by subtitle

A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or

title XVIII [Secs. 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.

 

-FOOTNOTE-

 

(!1) So in original. A closing parenthesis probably should

precede the comma.

 

 

-End-