2017 Federal Personal and Dependent Exemption Amount


The maximum personal and dependent exemption amount is $4,050 per exemption.

For tax year 2016, the exemption amount is phased out based on your adjusted gross income (AGI). For every $2,500 of AGI (or portion thereof) above the beginning phaseout amount shown in the table below for your filing status, the $4,050 exemption amount is reduced by 2%.

Phaseout of Exemption Amount
If Your Filing Status is: Phaseout Begins When AGI reaches: Completely Phased Out When AGI Reaches:
Single $261,500 $384,000
Head of Household $287,650 $410,150
Married Filing Jointly $313,800 $436,300
Married Filing Separately $156,900 $218,150