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Individual Income Tax Guide

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2016 Quick Reference Tables

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Personal Exemption Amounts  2015 2014 2013 2012    

Personal Exemption 2013

$3,900

Personal Exemption Phaseout Ranges - 2013

Single

$250,000 to $372,500

Head of Household

$275,000 to $397.500

Married Filing Jointly & Surviving Spouse

$300,000 to $422,500

Married Filing Separately

$150,000 to $211,250

Under the personal exemption phaseout (PEP), the value of the personal exemption is reduced by 2 percent for each $2,500 or fraction thereof a taxpayer’s adjusted gross income above the threshold amount.

Personal Exemption 2012

$3,800

There was no personal exemption phaseout in 2012.

Personal Exemption 2014

$3,950

Personal Exemption Phaseout Ranges - 2014

Single

$254,200 to $376,700

Head of Household

$279,650 to $402,150

Married Filing Jointly & Surviving Spouse

$305,050 to $427,550

Married Filing Separately

$154,525 to $213,775

Under the personal exemption phaseout (PEP), the value of the personal exemption is reduced by 2 percent for each $2,500 or fraction thereof a taxpayer’s adjusted gross income above the threshold amount.

Personal Exemption 2015

$4,000

Personal Exemption Phaseout Ranges - 2015

Single

$258,250 to $380,750

Head of Household

$284,050 to $406,550

Married Filing Jointly & Surviving Spouse

$309,900 to $432,400

Married Filing Separately

$154,950 to $216,200

Under the personal exemption phaseout (PEP), the value of the personal exemption is reduced by 2 percent for each $2,500 or fraction thereof a taxpayer’s adjusted gross income above  the threshold amount

Personal Exemption 2016

$4,050

Personal Exemption Phaseout Ranges - 2016

Single

$259,400 to $381,900

Head of Household

$285,350 to $407,850

Married Filing Jointly & Surviving Spouse

$311,300 to $433,800

Married Filing Separately

$155,650 to $216,900

Under the personal exemption phaseout (PEP), the value of the personal exemption is reduced by 2 percent for each $2,500 or fraction thereof a taxpayer’s adjusted gross income above  the threshold amount