Editing Personal exemption (section)

==Phase-out==
The personal exemptions begin to phase out when AGI exceeds $309,900 for 2017 joint tax returns and $258,250 for 2017 single tax returns. Each tax exemption is reduced by 2% for each $2,500 by which a taxpayer's AGI exceeds the threshold amount until the benefit of all personal exemptions is eliminated.

In 2017, the personal exemption amount was $4,050, and it began to phase out at, and reached the maximum phaseout amount after, the following adjusted gross income amounts:

{| class="wikitable" border="1"
|-
! Filing status
! AGI – Beginning of <br>phaseout (2017)
! AGI – Maximum <br>phaseout (2017)
|-
| Married filing jointly
| $313,800
| $436,300
|-
| Heads of households 
| $287,650 	 
| $410,150
|-
| Single 
| $261,500 	 
| $384,000
|-
| Married filing separately 
| $156,900 	
| $218,150
|}