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Deductions & credits
Prior to 2018, you were allowed a personal "exemption" (about $4000 deduction) for yourself, your spouse and each dependent. You git that whether you itemized deductions or took the standard deduction.
Exemptions were eliminated in 2018 and replaced with a bigger standard deduction. There is no additional itemized deduction for persons (self, spouse or dependent)
‎December 15, 2020
9:34 AM