The tax year 2022 adjustments described below generally apply to tax returns filed in 2023.
The personal exemption for tax year 2022 remains at 0, as it was for 2021, this elimination of
the personal exemption was a provision in the Tax Cuts and Jobs Act.
https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2022
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