An exemption was an amount that you could deduct from your adjusted gross income. It made your taxable income less and could lower your tax bill. Taxpayers aren't able to claim personal or dependent exemptions through 2025 due to a congressional act passed in 2017.
If exemptions aren't allowed this tax year, why do I need to know who I could claim?
The rules and tests that determine who's eligible for an exemption apply to other tax benefits, too, so it's important to know who qualifies.