关于个人减免 (Personal Exemption Deduction): 这部分是所有人都不用交税的, 减免额是$3200. 中国留学生不能为其配偶及子女申请此项减免.
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personal exemption deduction
个人豁免扣除
以上为机器翻译结果，长、整句建议使用 人工翻译 。
However, single filers retained the full personal exemption and standard deduction, unlike married filers.
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Over the years, the personal exemption and standard deduction have not kept pace with inflation, so today 70% of the population is subject to income taxes.
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That is the point at which gross income begins to exceed the standard deduction and the deduction for the personal exemption.
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