The exemption is determined by the number of dependents listed on your tax return, and your spouse, if you are married.
The personal exemption is $4,050 for each person listed on your tax return. If you are filing Form 1040EZ, it won't be listed on a separate line. Instead, it will be included with the standard deduction on line 5. If you are single, the standard deduction is $6,300 and the personal exemption is $4,050, for a total of $10,350. If you are married, the totals are twice as much.
The amount of the personal exemption(s) are listed separately on form 1040 and 1040A.
