Publication 17, Your Federal Income Tax; Part 1 - The Income Tax Return: Phaseout of Exemptions

This is archived information that pertains only to the 1999 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Download: Form 1040 • 1040 Instructions PDF or HTML
Schedule A & B • Form 1040A • Form 1040EZ • Tax Tables

The amount you can claim as a deduction for exemptions is phased out once your adjusted gross income (AGI) goes above a certain level for your filing status. These levels are as follows:

Filing Status AGI Level Which Reduces	Exemption Amount
Married filing separately	$94,975
Single	126,600
Head of household	158,300
Married filing jointly	189,950
Qualifying widow(er)	189,950

You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown for your filing status. If your AGI exceeds the amount shown by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero.

If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet in the instructions for Form 1040 to figure the amount of your deduction for exemptions.

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