Exemption amount.
The amount you can deduct for each exemption has increased from $2,750 in 1999 to $2,800 in 2000.

Exemption phaseout.
You will lose all or part of the benefit of your exemptions if your adjusted gross income is above a certain amount. The amount at which this phaseout begins depends on your filing status. For 2000, the phaseout begins at $96,700 for married persons filing separately; $128,950 for unmarried individuals; $161,150 for heads of household; and at $193,400 for married persons filing jointly. See Phaseout of Exemptions, later.

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