|
$3,300*
per exemption |
*Exemption amount begins to phase-out when adjusted gross income
(AGI) reaches:
-
$150,500 if Single
-
$188,150 if Head of Household
-
$225,750 if Married Filing JOINTLY or Qualifying Widow(er)
-
$112,875 if Married Filing SEPARATELY
|
Additional Exemption Amount
for Taxpayers Housing Individuals Displaced by Hurricane Katrina
You may be able to claim an additional
exemption amount of $500 per person (up to $2,000) if you provided
housing to a person who was displaced from his or her main home because
of Hurricane Katrina and ALL of the following apply:
-
The person displaced lived in your main
home for AT LEAST 60 consecutive days in year 2006,
-
You did NOT receive any rent or other
amount from any source for providing the housing,
-
The main home on August 28, 2005 of the
person displaced was in the Hurricane Katrina disaster area,
-
The person displaced was NOT your spouse
or dependent, AND
-
You did NOT claim an "additional
exemption" for this person in year 2005.
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