Dependents - Spouse Is Not Dependent - Exemption
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Per IRS provides tax inflation adjustments for tax year 2020:

  • The personal exemption for tax year 2020 remains at 0, as it was for 2019, this elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.