Line 16. Personal exemptions are reduced
to zero for tax years beginning after
December 31, 2017, and before January 1,
2026.
For tax years beginning during this
period, enter -0- on line 16.
For tax years prior to 2018, allocate the
exemptions claimed on your joint return to
the spouse who would have claimed them if
separate returns had been filed. Enter whole
numbers only. For example, you can’t
allocate 3 exemptions by giving 1.5
exemptions to each spouse