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Per IRS Publication 501, Dependents, Standard Deduction, and Filing Information, page 1:

Personal exemption suspended. For 2018, you can't claim a personal exemption deduction for yourself, your spouse, or your dependents.

Refer to IRS Publication 501 and Dependents - Rules for Claiming for additional information about exemptions and whom you may claim as a dependent. You may also wish to utilize the IRS Interactive Tax Assistant (ITA) topic Who can I claim as a dependent?


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