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What is the difference between a personal exemption and a dependency exemption? Are all
taxpayers allowed a personal exemption?
Solution
the effect of this provision is allowed to only 1exemption per individual. if there is a tax
payment, then total number of exemptions are equal to total US
populationExplanationpersonaldependencyApplicabilityapplies to all tax payers (never greater
than twoapplies to those individuals who qualifies taxpayer dependententitlementnot all
taxpayers entitled to personal exemptiondependent of another not allowed to claim personal
exemption

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