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Additional exemption for dependents

1 rule

An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.

in view

Whole section

Encodings · 1

section_151_exemption_deduction26 USC § 151 (c) · derived

26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

name: section_151_exemption_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/151
          excerpt: >-
            the exemptions provided by this section shall be allowed as
            deductions in computing taxable income
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_amount
          output: exemption_amount
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_individual_eligible
          output: exemption_individual_eligible
          hash: sha256:local
versions:
  - effective_from: '2026-01-01'
    formula: |-
      if taxpayer_is_individual:
          exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
      else:
          0

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▸rulespec code

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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'

exemption_amount

Derived

source: 26 USC 151(d)(1), 151(d)(5)(A)

- name: exemption_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(1), 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Except as otherwise provided in this subsection, the term “exemption amount” means
              $2,000.
        - path: versions[0].formula
          kind: exception
          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: |-
        if taxable_year_begins_after_exemption_amount_zero_start:
            post_2017_exemption_amount
        else:
            statutory_exemption_amount_base

exemption_individual_eligible

Derived

source: 26 USC 151(b), 151(e)

- name: exemption_individual_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(b), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              An exemption of the exemption amount for the taxpayer; and an additional exemption of
              the exemption amount for the spouse of the taxpayer if a joint return is not made by
              the taxpayer and his spouse, and if the spouse ... has no gross income and is not the
              dependent of another taxpayer.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              No exemption shall be allowed under this section with respect to any individual unless
              the TIN of such individual is included on the return claiming the exemption.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tin_included_on_return_claiming_exemption
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and not (filing_status == 1)
                and spouse_has_no_gross_income_for_calendar_year
                and not spouse_is_dependent_of_another_taxpayer
            )
        )

section_151_exemption_deduction

Derived

source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

- name: section_151_exemption_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the exemptions provided by this section shall be allowed as deductions in computing
              taxable income
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_amount
            output: exemption_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_individual:
            exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
        else:
            0

senior_deduction_qualified_individual

Derived

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

- name: senior_deduction_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “qualified individual” means— (I) the taxpayer, if the taxpayer has attained
              age 65 before the close of the taxable year, and (II) in the case of a joint return,
              the taxpayer’s spouse, if such spouse has attained age 65 before the close of the
              taxable year.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Clause (i) shall not apply with respect to a qualified individual unless the taxpayer
              includes such qualified individual’s social security number on the return of tax for
              the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualified_individual_social_security_number_included_on_return
        and age >= senior_deduction_age_threshold
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and (filing_status == 1)
            )
        )

senior_deduction_modified_adjusted_gross_income

Derived

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

- name: senior_deduction_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              modified adjusted gross income means the adjusted gross income for the taxable year
              increased by any amount excluded from gross income under section 911, 931, or 933.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            adjusted_gross_income
            + section_911_amount_excluded_from_gross_income
            + amount_excluded_from_gross_income_under_section_931
            + income_excluded_from_gross_income_under_section_933
        )

senior_deduction_phaseout_threshold

Derived

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

- name: senior_deduction_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          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: |-
        if filing_status == 1:
            senior_deduction_phaseout_threshold_joint
        else:
            senior_deduction_phaseout_threshold_other

senior_deduction_amount_per_qualified_individual

Derived

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

- name: senior_deduction_amount_per_qualified_individual
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of
              so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000
              in the case of a joint return)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_modified_adjusted_gross_income
            output: senior_deduction_modified_adjusted_gross_income
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_phaseout_threshold
            output: senior_deduction_phaseout_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            senior_deduction_base_amount
            - (
                senior_deduction_phaseout_rate
                * max(
                    0,
                    senior_deduction_modified_adjusted_gross_income
                    - senior_deduction_phaseout_threshold
                )
            )
        )

senior_deduction_eligible

Derived

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

- name: senior_deduction_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In the case of a taxable year beginning before January 1, 2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              If the taxpayer is a married individual (within the meaning of section 7703), this
              subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint
              return for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_is_individual
        and taxable_year_begins_before_senior_deduction_termination
        and (
            not (filing_status == 1 or filing_status == 2)
            or (filing_status == 1)
        )

senior_deduction

Derived

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

- name: senior_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          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 with respect to the taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_eligible
            output: senior_deduction_eligible
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_amount_per_qualified_individual
            output: senior_deduction_amount_per_qualified_individual
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_qualified_individual
            output: senior_deduction_qualified_individual
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if senior_deduction_eligible:
            senior_deduction_amount_per_qualified_individual
            * count_where(senior_deduction_individual_of_tax_unit, senior_deduction_qualified_individual)
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 152inferredUS Federal › Statutes › Title 26 › § 152

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us/statute/26/151/c — Additional exemption for dependents · Axiom

Additional exemption for dependents

1 rule

Official source

graph ↗build calculator ↗

An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.

in view

Whole section

Encodings · 1

section_151_exemption_deduction26 USC § 151 (c) · derived

26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

name: section_151_exemption_deduction
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/151
          excerpt: >-
            the exemptions provided by this section shall be allowed as
            deductions in computing taxable income
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_amount
          output: exemption_amount
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_individual_eligible
          output: exemption_individual_eligible
          hash: sha256:local
versions:
  - effective_from: '2026-01-01'
    formula: |-
      if taxpayer_is_individual:
          exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
      else:
          0

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▸rulespec code

Shown source

statutes/26/151.yaml

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This encoding covers the parent provision us/statute/26/151; no dedicated encoding exists for this exact provision yet.

View on GitHub

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'

exemption_amount

Derived

source: 26 USC 151(d)(1), 151(d)(5)(A)

- name: exemption_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(1), 151(d)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: default
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Except as otherwise provided in this subsection, the term “exemption amount” means
              $2,000.
        - path: versions[0].formula
          kind: exception
          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: |-
        if taxable_year_begins_after_exemption_amount_zero_start:
            post_2017_exemption_amount
        else:
            statutory_exemption_amount_base

exemption_individual_eligible

Derived

source: 26 USC 151(b), 151(e)

- name: exemption_individual_eligible
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(b), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              An exemption of the exemption amount for the taxpayer; and an additional exemption of
              the exemption amount for the spouse of the taxpayer if a joint return is not made by
              the taxpayer and his spouse, and if the spouse ... has no gross income and is not the
              dependent of another taxpayer.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              No exemption shall be allowed under this section with respect to any individual unless
              the TIN of such individual is included on the return claiming the exemption.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        tin_included_on_return_claiming_exemption
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and not (filing_status == 1)
                and spouse_has_no_gross_income_for_calendar_year
                and not spouse_is_dependent_of_another_taxpayer
            )
        )

section_151_exemption_deduction

Derived

source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)

- name: section_151_exemption_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(a), 151(b), 151(c), 151(d)(5)(A), 151(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the exemptions provided by this section shall be allowed as deductions in computing
              taxable income
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_amount
            output: exemption_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if taxpayer_is_individual:
            exemption_amount * count_where(exemption_individual_of_tax_unit, exemption_individual_eligible)
        else:
            0

senior_deduction_qualified_individual

Derived

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

- name: senior_deduction_qualified_individual
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(ii), 151(d)(5)(C)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the term “qualified individual” means— (I) the taxpayer, if the taxpayer has attained
              age 65 before the close of the taxable year, and (II) in the case of a joint return,
              the taxpayer’s spouse, if such spouse has attained age 65 before the close of the
              taxable year.
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              Clause (i) shall not apply with respect to a qualified individual unless the taxpayer
              includes such qualified individual’s social security number on the return of tax for
              the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        qualified_individual_social_security_number_included_on_return
        and age >= senior_deduction_age_threshold
        and (
            is_taxpayer
            or (
                is_spouse_of_taxpayer
                and (filing_status == 1)
            )
        )

senior_deduction_modified_adjusted_gross_income

Derived

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

- name: senior_deduction_modified_adjusted_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              modified adjusted gross income means the adjusted gross income for the taxable year
              increased by any amount excluded from gross income under section 911, 931, or 933.
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            adjusted_gross_income
            + section_911_amount_excluded_from_gross_income
            + amount_excluded_from_gross_income_under_section_931
            + income_excluded_from_gross_income_under_section_933
        )

senior_deduction_phaseout_threshold

Derived

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

- name: senior_deduction_phaseout_threshold
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          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: |-
        if filing_status == 1:
            senior_deduction_phaseout_threshold_joint
        else:
            senior_deduction_phaseout_threshold_other

senior_deduction_amount_per_qualified_individual

Derived

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

- name: senior_deduction_amount_per_qualified_individual
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(iii)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of
              so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000
              in the case of a joint return)
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_modified_adjusted_gross_income
            output: senior_deduction_modified_adjusted_gross_income
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_phaseout_threshold
            output: senior_deduction_phaseout_threshold
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            senior_deduction_base_amount
            - (
                senior_deduction_phaseout_rate
                * max(
                    0,
                    senior_deduction_modified_adjusted_gross_income
                    - senior_deduction_phaseout_threshold
                )
            )
        )

senior_deduction_eligible

Derived

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

- name: senior_deduction_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 151(d)(5)(C)(i), 151(d)(5)(C)(v)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: In the case of a taxable year beginning before January 1, 2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/151
            excerpt: >-
              If the taxpayer is a married individual (within the meaning of section 7703), this
              subparagraph shall apply only if the taxpayer and the taxpayer’s spouse file a joint
              return for the taxable year.
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_is_individual
        and taxable_year_begins_before_senior_deduction_termination
        and (
            not (filing_status == 1 or filing_status == 2)
            or (filing_status == 1)
        )

senior_deduction

Derived

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

- name: senior_deduction
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 151(d)(5)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          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 with respect to the taxpayer
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_eligible
            output: senior_deduction_eligible
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_amount_per_qualified_individual
            output: senior_deduction_amount_per_qualified_individual
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#senior_deduction_qualified_individual
            output: senior_deduction_qualified_individual
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if senior_deduction_eligible:
            senior_deduction_amount_per_qualified_individual
            * count_where(senior_deduction_individual_of_tax_unit, senior_deduction_qualified_individual)
        else:
            0

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 152inferredUS Federal › Statutes › Title 26 › § 152