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Exemption amount disallowed in case of certain dependents

In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.

in view

Whole section

▸rulespec code

Shown source

statutes/26/151.yaml

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Rules

Data relation exemption_individual_of_tax_unit

#exemption_individual_of_tax_unit

Data Relation

predicate: exemption_individual_of_tax_unit
arity: 2

- name: exemption_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: exemption_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

Data relation senior_deduction_individual_of_tax_unit

#senior_deduction_individual_of_tax_unit

Data Relation

predicate: senior_deduction_individual_of_tax_unit
arity: 2

- name: senior_deduction_individual_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: senior_deduction_individual_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

statutory_exemption_amount_base

Parameter

source: 26 USC 151(d)(1)

- name: statutory_exemption_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: the term “exemption amount” means $2,000
  versions:
    - effective_from: '2026-01-01'
      formula: '2000'

exemption_phaseout_rate_per_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_rate_per_increment
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “applicable percentage” means 2 percentage points for each $2,500 (or
              fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.02'

exemption_phaseout_increment

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: for each $2,500 (or fraction thereof)
  versions:
    - effective_from: '2026-01-01'
      formula: '2500'

exemption_phaseout_increment_separate

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_increment_separate
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a married individual filing a separate return, the preceding sentence
              shall be applied by substituting “$1,250” for “$2,500”.
  versions:
    - effective_from: '2026-01-01'
      formula: '1250'

exemption_phaseout_maximum_percentage

Parameter

source: 26 USC 151(d)(3)(B)

- name: exemption_phaseout_maximum_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(3)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In no event shall the applicable percentage exceed 100 percent.
  versions:
    - effective_from: '2026-01-01'
      formula: '1'

post_2017_exemption_amount

Parameter

source: 26 USC 151(d)(5)(A)

- name: post_2017_exemption_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              In the case of a taxable year beginning after December 31, 2017 — (A) Exemption amount
              The term “exemption amount” means zero.
  versions:
    - effective_from: '2026-01-01'
      formula: '0'

senior_deduction_base_amount

Parameter

source: 26 USC 151(d)(5)(C)(i)

- name: senior_deduction_base_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              there shall be allowed a deduction in an amount equal to $6,000 for each qualified
              individual
  versions:
    - effective_from: '2026-01-01'
      formula: '6000'

senior_deduction_age_threshold

Parameter

source: 26 USC 151(d)(5)(C)(ii)

- name: senior_deduction_age_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 151(d)(5)(C)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: has attained age 65 before the close of the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: '65'

senior_deduction_phaseout_rate

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: shall be reduced (but not below zero) by 6 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.06'

senior_deduction_phaseout_threshold_other

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: exceeds $75,000 ($150,000 in the case of a joint return)
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

senior_deduction_phaseout_threshold_joint

Parameter

source: 26 USC 151(d)(5)(C)(iii)(I)

- name: senior_deduction_phaseout_threshold_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: $150,000 in the case of a joint return
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'