Income Tax Guide: Personal Exemptions and Dependents
Mohinder K. Dosanjh
You are allowed $1,000 deduction for each exemption to which you are entitled for 1984. You must take a separate deduction for the exemptions you claim even if you use the tax table to figure your tax. The $1,000 exemption is not figured in the tax table.
You can always take an exemption for yourself. If you are married, you may also be able to take an exemption for your spouse. You may also qualify for additional exemption for yourself and your spouse for age and blindness.
If you are a U.S. citizen or resident, a U.S. national, or a resident of Canada or Mexico, you may qualify for any of the exemptions for which you qualify.
If you are a nonresident alien or a dual status taxpayer you should get publication 519, U.S. Tax guide for aliens, for information on determining your personal exemptions. Pendent. If your dependent died during the year you may take full exemption.