Tax Year 2015 Personal Exemptions and Deductions
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1 13-Nov-14 Tax Year 2015 Personal Exemptions and Personal Exemption: $4,000 : Single 6,300 1,550 9,250 1,550 12,600 1,250 : $1,050 : Single 10,300 11,850 13,400 0 children 13,250 14,800 16,350 1 child 17,250 18,800 20,350 2 children 21,250 22,800 24,350 0 children 20,600 21,850 23,100 24,350 25,600 1 child 24,600 25,850 27,100 28,350 29,600 2 children 28,600 29,850 31,100 32,350 33,600 Source: Internal Revenue Service, Revenue Procedure
2 7-Feb-14 Tax Year 2014 Personal Exemptions and Personal Exemption: $3,950 : Single 6,200 1,550 9,100 1,550 12,400 1,200 : $1,000 : Single 10,150 11,700 13,250 0 children 13,050 14,600 16,150 1 child 17,000 18,550 20,100 2 children 20,950 22,500 24,050 0 children 20,300 21,500 22,700 23,900 25,100 1 child 24,250 25,450 26,650 27,850 29,050 2 children 28,200 29,400 30,600 31,800 33,000 Source: Internal Revenue Service, Revenue Procedure
3 7-May-13 Tax Year 2013 Personal Exemptions and Personal Exemption: $3,900 : Single 6,100 1,500 8,950 1,500 12,200 1,200 : $1,000 : Single 10,000 11,500 13,000 0 children 12,850 14,350 15,850 1 child 16,750 18,250 19,750 2 children 20,650 22,150 23,650 0 children 20,000 21,200 22,400 23,600 24,800 1 child 23,900 25,100 26,300 27,500 28,700 2 children 27,800 29,000 30,200 31,400 32,600 Source: Internal Revenue Service, Revenue Procedure dated January 28,
4 10-Jan-12 Tax Year 2012 Personal Exemptions and Personal Exemption $3,800 Single 5,950 1,450 8,700 1,450 11,900 1,150 $950 Single 9,750 11,200 12,650 0 children 12,500 13,950 15,400 1 child 16,300 17,750 19,200 2 children 20,100 21,550 23,000 0 children 19,500 20,650 21,800 22,950 24,100 1 child 23,300 24,450 25,600 26,750 27,900 2 children 27,100 28,250 29,400 30,550 31,700 Source: Internal Revenue Service, Revenue Procedure , downloaded January 10, 2012 from
5 4-Jul-11 Tax Year 2011 Personal Exemptions and Personal Exemption $3,700 Single 5,800 1,450 8,500 1,450 11,600 1,150 $950 Single 9,500 10,950 12,400 0 children 12,200 13,650 15,100 1 child 15,900 17,350 18,800 2 children 19,600 21,050 22,500 0 children 19,000 20,150 21,300 22,450 23,600 1 child 22,700 23,850 25,000 26,150 27,300 2 children 26,400 27,550 28,700 29,850 31,000 Source: Internal Revenue Service, Revenue Procedure , downloaded January 14, 2011 from
6 26-Oct-09 Tax Year 2010 Personal Exemptions and Personal Exemption $3,650 Single 5,700 1,400 8,400 1,400 11,400 1,100 $950 Single 9,350 10,750 12,150 0 children 12,050 13,450 14,850 1 child 15,700 17,100 18,500 2 children 19,350 20,750 22,150 0 children 18,700 19,800 20,900 22,000 23,100 1 child 22,350 23,450 24,550 25,650 26,750 2 children 26,000 27,100 28,200 29,300 30,400 Source: Internal Revenue Service, Revenue Procedure , downloaded October 21, 2009 from
7 6-Nov-08 Tax Year 2009 Personal Exemptions and Personal Exemption $3,650 Single 5,700 1,400 8,350 1,400 11,400 1,100 $950 Single 9,350 10,750 12,150 0 children 12,000 13,400 14,800 1 child 15,650 17,050 18,450 2 children 19,300 20,700 22,100 0 children 18,700 19,800 20,900 22,000 23,100 1 child 22,350 23,450 24,550 25,650 26,750 2 children 26,000 27,100 28,200 29,300 30,400 Source: Internal Revenue Service, Revenue Procedure , downloaded November 3, 2008 from
8 4-Nov-07 Tax Year 2008 Personal Exemptions and Personal Exemption $3,500 Single 5,450 1,350 8,000 1,350 10,900 1,050 $900 Single 8,950 10,300 11,650 0 children 11,500 12,850 14,200 1 child 15,000 16,350 17,700 2 children 18,500 19,850 21,200 0 children 17,900 18,950 20,000 21,050 22,100 1 child 21,400 22,450 23,500 24,550 25,600 2 children 24,900 25,950 27,000 28,050 29,100 Source: Internal Revenue Service, Revenue Procedure , downloaded November 1, 2007 from
9 15-Nov-06 Tax Year 2007 Personal Exemptions and Personal Exemption $3,400 Single 5,350 1,300 7,850 1,300 10,700 1,050 $850 Single 8,750 10,050 11,350 0 children 11,250 12,550 13,850 1 child 14,650 15,950 17,250 2 children 18,050 19,350 20,650 0 children 17,500 18,550 19,600 20,650 21,700 1 child 20,900 21,950 23,000 24,050 25,100 2 children 24,300 25,350 26,400 27,450 28,500 Source: James Young, "Inflation Adjustments Affecting Individual Taxpayers in 2007," Tax Notes magazine, October 9, 2006.
10 Tax Year 2006 Personal Exemptions and Personal Exemption $3,300 Single 5,150 1,250 7,550 1,250 10,300 1,000 $850 Single 8,450 9,700 10,950 0 children 10,850 12,100 13,350 1 child 14,150 15,400 16,650 2 children 17,450 18,700 19,950 0 children 16,900 17,900 18,900 19,900 20,900 1 child 20,200 21,200 22,200 23,200 24,200 2 children 23,500 24,500 25,500 26,500 27,500 Publication 553 (3/2006), Highlights of 2005 Tax Changes: Internal Revenue Service, downloaded July 19, 2006 from: Publication 505 (2/2006), Tax Withholding and Estimated Tax: Internal Revenue Service, downloaded July 19, 2006 from:
11 Tax Year 2005 Personal Exemptions and Personal Exemption $3,200 Single 5,000 1,250 7,300 1,250 10,000 1,000 $800 Single 8,200 9,450 10,700 0 children 10,500 11,750 13,000 1 child 13,700 14,950 16,200 2 children 16,900 18,150 19,400 0 children 16,400 17,400 18,400 19,400 20,400 1 child 19,600 20,600 21,600 22,600 23,600 2 children 22,800 23,800 24,800 25,800 26,800 Publication 553 (1/2005), Highlights of 2004 Tax Changes: Internal Revenue Service, downloaded March 6, 2005 from:
12 Tax Year 2004 Personal Exemptions and Personal Exemption $3,100 Single 4,850 1,200 7,150 1,200 9, $800 Single 7,950 9,150 10,350 0 children 10,250 11,450 12,650 1 child 13,350 14,550 15,750 2 children 16,450 17,650 18,850 0 children 15,900 16,850 17,800 18,750 19,700 1 child 19,000 19,950 20,900 21,850 22,800 2 children 22,100 23,050 24,000 24,950 25,900 Publication 501 (2004), Exemptions, Standard Deduction, and Filing Information: Internal Revenue Service, downloaded December 1, 2004 from:
13 Tax Year 2003 Personal Exemptions and (Revised) Personal Exemption $3,050 Single 4,750 1,150 7,000 1,150 9, $750 Single 7,800 8,950 10,100 0 children 10,050 11,200 12,350 1 child 13,100 14,250 15,400 2 children 16,150 17,300 18,450 0 children 15,600 16,550 17,500 18,450 19,400 1 child 18,650 19,600 20,550 21,500 22,450 2 children 21,700 22,650 23,600 24,550 25,500 Source: CCH Incorporated downloaded on October 17, 2002 from: Revised Tax Rate Schedules: Internal Revenue Service, downloaded June 30, 2003 from: Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA)
14 Tax Year 2002 Personal Exemptions and (in dollars) Personal Exemption $3,000 Single 4,700 1,150 6,900 1,150 7, $750 Single 7,700 8,850 10,000 0 children 9,900 11,050 12,200 1 child 12,900 14,050 15,200 2 children 15,900 17,050 18,200 0 children 13,850 14,750 15,650 16,550 17,450 1 child 16,850 17,750 18,650 19,550 20,450 2 children 19,850 20,750 21,650 22,550 23,450 Source: U.S. Senate, Joint Economic Committee, September 20, 2001
15 Tax Year 2001 Personal Exemptions and (in dollars) Personal Exemption $2,900 Single 4,550 1,100 6,650 1,100 7, $700 Numer of Blind / Elderly Exemptions Single 7,450 8,550 9,650 0 kids 9,550 10,650 11,750 1 kid 12,450 13,550 14,650 2 kids 15,350 16,450 17,550 0 kids 13,400 14,300 15,200 16,100 17,000 1 kid 16,300 17,200 18,100 19,000 19,900 2 kids 19,200 20,100 21,000 21,900 22,800 Source: Internal Revenue Service, 2001
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