For tax years 2018 through 2025, you cannot claim a personal exemption for yourself, your spouse, or your dependents. This suspension of the personal exemption is part of the Tax Cuts and Jobs Act (TCJA) and applies to all individual taxpayers during this period. Therefore, you are not eligible to claim an exemption for yourself or your spouse for any of these tax years.
However, if you are a dependent of another taxpayer (such as a child claimed by a parent), you may still be subject to certain rules regarding dependency and the standard deduction. For 2025, a dependent’s standard deduction is the greater of $1,350 or earned income plus $450, but it cannot exceed the standard deduction for a single filer ($15,750).
Additionally, if you are filing jointly and your spouse is deceased, you may still file as a Qualifying Surviving Spouse for two years after the year of death, but this does not restore the personal exemption. The exemption remains suspended for all taxpayers during the 2018–2025 period.
For more information on dependency rules and standard deductions, refer to Publication 501.
Source:
Publication 501
Disclaimer: Always verify details with the current year’s Federal or State Department of Revenue Forms and Instructions. Tax laws may change annually, and professional advice from a CPA or tax attorney is recommended for complex situations.