Personal exemption credit for dependents

A personal exemption credit is available for you, your spouse if you're filing a joint return and your qualifying dependents other than anyone who can be claimed as a dependent on someone else's return. The exemption credit is available to single and married filing separately filers with an AGI that isn't more than $100,000 ($200,000 for all other filers). An additional exemption credit is available if you or your spouse have a severe disability or if you have a child with a disability that qualifies them for special educations services, if your AGI isn't more than $100,000. For 2025, the credit is $256 for each qualifying personal exemption. This credit reduces tax but isn't refundable. For more information, see Publication OR-17 .