Treasury Regulations · 26 CFR
§ 1.151-4. Amount of deduction for each exemption under section 151.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 151
Cite as 26 CFR § 1.151-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 18, 1971 by T.D. 7114
- Issued under
- 26 U.S.C. § 151
- Length
- 134 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
The amount allowed as a deduction for each exemption under section 151 is (a) $750 in the case of a taxable year beginning after December 31, 1972; (b) $700 in the case of a taxable year beginning after December 31, 1971, and before January 1, 1973; (c) $650 in the case of a taxable year beginning after December 31, 1970, and before January 1, 1972; (d) $625 in the case of a taxable year beginning after December 31, 1969, and before January 1, 1971; and (e) $600 in the case of a taxable year beginning before January 1, 1970. For special rules in the case of a fiscal year ending after December 31, 1969, and beginning before January 1, 1973, see section 21(d) and the regulations thereunder.
[T.D. 7114, 36 FR 9019, May 18, 1971]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7114 (36 FR 9019)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Deductions for Personal Exemptions
Nearby sections
- § 1.151-1 Deductions for personal exemptions.
- § 1.151-2 Additional exemptions for dependents.
- § 1.151-3 Definitions.
- § 1.151-4 Amount of deduction for each exemption under section 151.
- § 1.152-1 General definition of a dependent.
- § 1.152-2 Rules relating to general definition of dependent.
- § 1.152-3 Multiple support agreements.
- § 1.152-4 Special rule for a child of divorced or separated parents or parents who live apart.