Personal Exemptions - n/a
�Pub 4491 – Lesson 5
Beginning in 2018, the federal deduction for personal exemptions (for the taxpayer, spouse, and dependents) was reduced to $0. This change was offset by a near-doubling of the standard deduction and an expanded Child Tax Credit. The provision was initially temporary and set to expire after 2025 but was made permanent in 2025. Note that many states continue to offer their own personal exemptions independent of the federal amount.