Dependents - Spouse Is Not Dependent - Exemption
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Per IRS provides tax inflation adjustments for tax year 2023:

The tax year 2023 adjustments generally are used on tax returns filed in 2024.

The tax items for tax year 2023 of greatest interest to most taxpayers include the following dollar amounts:

  • The standard deduction for married filing jointly rises to $27,700 for tax year 2023, up $1,800 from the prior year. For single taxpayers and married individuals filing separately, the standard deduction rises to $13,850 in for 2023, up $900, and for heads of households, the standard deduction will be $20,800 for tax year 2023, up $1,400.
  • The personal exemption for tax year 2023 remains at 0, as it was for 2022, this elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.