For 2018-2025, the personal and dependency exemption is essentially zero.Although the deduction is suspended, the rules for determining who is a dependent may be used in other provisions (such as determining head of household status and the child tax credit).

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The Tax Cuts and Jobs Act of 2017 suspended personal and dependency exemptions from 2018 through 2025, setting the exemption amount to $0, but the criteria for determining dependents are still used for other tax benefits.

For 2018-2025, the Personal and Dependency Exemption Is Essentially Zero