U.S. News Review. On the same strip of Montego Bay sand as Secrets Wild Orchid, Secrets St. James offers all the amenities of a luxury all-inclusive on the beach, but it's only 14 miles from Sangster International Airport.
Personal exemption (United States) Under United States tax law, a personal exemption is an amount that a resident taxpayer is entitled to claim as a tax deduction against personal income in calculating taxable income and consequently federal income tax. It has the effect of reducing income tax payable, even to tax-free level, but not so as to result in a tax refund.
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).