Areas of Practice: City-wide legal services to low-wage and immigrant workers. The Project handles employment matters in federal and state courts, the U.S. Equal Employment Opportunity Commission, the U.S. Department of Justice, and the New York City Commission on Human Rights.
Personal exemptions for both taxpayers and dependents provide that only a personâs income above some defined basic level is subject to tax. This helps ensure that the poorest households are not subject to the income tax. In 2016, the personal exemption is $4,050. In 2013, tax filers reported $9.1 trillion in adjusted gross income (AGI) and claimed $1.1 trillion in personal exemptions (although, as explained below, not all exemptions could be fully utilized to reduce tax liability).
Gross Income Test. The gross income test is tied to the personal exemption amount. For 2013, the personal exemption amount is $3,900. A taxpayer cannot claim a dependent as a qualifying relative if that person's gross income is $3,900 or more (for 2013).Gross income is all income in the form of money, property, and services that is not exempt from tax (from Publication 501).ross Income Test. The gross income test is tied to the personal exemption amount. For 2013, the personal exemption amount is $3,900. A taxpayer cannot claim a dependent as a qualifying relative if that person's gross income is $3,900 or more (for 2013).