Question

Theodore (67) and Jessica (59) are married with no dependents. Jessica is legally blind. They cannot be claimed as dependents on someone else's tax return. What is the amount of their personal exemption credit on their joint 2022 California return?

Answer 1

The personal exemption credit is not applicable for the 2022 California tax return.

Step-by-step explanation:

The personal exemption credit is no longer applicable for the 2022 California tax return. As of 2018, the federal Tax Cuts and Jobs Act eliminated the personal exemption, and California conforms to most provisions of federal tax law. Instead, taxpayers in California may be eligible for a variety of tax credits, deductions, or exemptions that can help reduce their tax liability.