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When calculating a U.S. taxpayer's federal income tax, the personal exemption is a tax deduction composed of amounts for the individual taxpayer's family, as provided in Internal Revenue Code at . The personal exemption is deducted against the taxpayer's income to arrive at the ''taxable income'' - the amount against which the tax rates are applied to compute the total tax liability per . == Overview == When Congress enacted Section 151 of the Internal Revenue Code in August 1954, it did so believing that a certain level of income, “personal exemptions”, should not be subject to the federal income tax. Congress reasoned that the level of income insulated from taxation under §151 should roughly correspond to the minimal amount of money someone would need to get by at a subsistence level (i.e., enough money for food, clothes, shelter, etc.). The amount listed in §151 (see below), even adjusted for inflation, may seem inadequate for a taxpayer to subsist on. In addition to personal exemptions, taxpayers may claim other deductions that further reduce the level of income subject to taxation. Generally speaking, taxpayers may claim a personal exemption for themselves, §151(b), and their qualifying dependents, §151(c). A personal exemption may also be claimed for a spouse if (1) the couple files separately, (2) the spouse has no gross income, and (3) the spouse is not the dependent of another, §151(b). For taxpayers filing a joint return with their spouse, the IRS Regulations allow two personal exemptions as well, §1.151-1(b). If a taxpayer could be claimed as a dependent by another taxpayer (regardless of whether anyone actually claims them), he/she cannot claim a personal exemption for him/herself. In computing their taxable income, taxpayers may claim all personal exemptions they are eligible for under §151, and deduct that amount from their adjusted gross income (AGI). The size of the personal exemption a taxpayer may take each year is adjusted for inflation. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Personal exemption (United States)」の詳細全文を読む スポンサード リンク
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