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).
This chapter discusses the following topics. 1  Personal exemptions â You generally can take one for yourself and, if you are married, one for your spouse. 2  Exemptions for dependents â You generally can take an exemption for each of your dependents. A dependent is your qualifying child or qualifying relative. If you are entitled to claim an exemption for a dependent, that dependent canât claim a personal exemption on his or her own tax return.