The personal income tax is a tax that is intended to make those with higher incomes pay the amount of tax that they should to even out the tax liability for everyone else. It also tries to exempt the poor completely from having to pay personal income tax.

How you claim your exemptions will depend on how you file your return. For most individuals who use the 1040EZ form this will be entered on line 5.

How it works?

You are currently allowed one personal exemption for yourself and one for your spouse. This applies as long as neither of you are claimed as dependents on someone elseʼs return.

If you and your spouse currently file separate returns you can claim your spouse as an exemption as long as they did not have any income. The same will apply if you file head of household. If you have experienced the death of a spouse in the previous year then you can claim your deceased spouse as an exemption.

Read More, http://hubpages.com/hub/Federal-Personal-Income-Tax-Exemptions