Beginning in 2018, you won’t be claiming a deduction for personal exemptions on your federal income tax return. Yet personal exemptions still exist. They can make a difference on both state and federal income tax returns. Oddly enough, even though the amount you can deduct has been reduced to zero, for some taxpayers it’s still important to know the dollar amount of the personal exemption deduction under prior law.
details: Ghost of a Personal Exemption