Exemption Allowance Amounts
2008 |
2009 |
|
Exemption allowance |
$3,500 |
$3,650 |
The allowance is reduced if AGI exceeds the amount for the filing status. |
||
Filing status |
AGI* |
AGI** |
Single |
$159,950
|
$166,800
|
Married Filing Jointly |
$239,950
|
$250,200
|
Married Filing Separately |
$119,975
|
$125,100
|
Head of Household |
$199,950
|
$208,500
|
Qualifying Widow(er) |
$239,950
|
$250,200
|
*The exemption for 2008 cannot be reduced below $2,133.
**The exemption for 2009 cannot be reduced below $2,433.
**The exemption for 2009 cannot be reduced below $2,433.