A personal exemption can be claimed for the person filing a tax return,for a spouse,and for each dependent.

Name: A personal exemption can be claimed for the person filing a tax return,for a spouse,and for each dependent.
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A personal exemption can indeed be claimed for the person filing the tax return, their spouse, and each of their dependents. However, with the passage of the Tax Cuts and Jobs Act in 2017, personal exemptions have been temporarily eliminated for tax years 2018 through 2025.

A Personal Exemption Can Be Claimed for the Person Filing