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IRS.gov Website
Publication 501
taxmap/pubs/p501-005.htm#en_us_publink1000195627

Phaseout of Exemptions(p23)

For Use in Tax Year 2013
rule
You lose at least part of the benefit of your exemptions if your adjusted gross income (AGI) is above a certain amount. For 2013, the phaseout begins at the following amounts.
Filing StatusAGI Level Which Reduces
Exemption Amount
Married filing separately$150,000 
Single250,000 
Head of household275,000 
Married filing jointly300,000 
Qualifying widow(er)300,000 
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 above for your filing status. If your AGI exceeds the amount shown above 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 Worksheet 3 to figure the amount of your deduction for exemptions.
taxmap/pubs/p501-005.htm#en_us_publink1000310545
Pencil

Worksheet 3. Worksheet for Determining the Deduction for Exemptions

1.Is the amount on Form 1040, line 38, more than the amount on line 4 below for your filing status?  
No.Stop. Multiply $3,900 by the total number of exemptions claimed on line 6d of Form 1040 and enter the result on Form 1040, line 42.   
Yes.Continue.      
2.Multiply $3,900 by the total number of exemptions claimed on line 6d of Form 10402.
3.Enter the amount from Form 1040, line 383.  
4.Enter the amount shown below for your filing status: 4. 
 
  • Married filing separately — $150,000
  • Single — $250,000
  • Head of household — $275,000
  • Married filing jointly or Qualifying widow(er) — $300,000
Right brace
 
 
 
5. Subtract line 4 from line 3. If the result is more than $122,500 ($61,250 if married filing separately), stop here. You cannot take a deduction for exemptions 5.  
6.Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, round it up to the next higher whole number (for example, increase .00004 to 1) 6.  
7. Multiply line 6 by 2% (.02) and enter the result as a decimal (rounded to at least three places7.  
8.Multiply line 2 by line 78.
9.Deduction for exemptions. Subtract line 8 from line 2. Enter the result here and on Form 1040, line 42 9.