The exemption amounts for 2010 are $47,450 for individual taxpayers, $72,450 for married taxpayers filing jointly and surviving spouses, and $36,225 for married couples filing separately.
For 2011 they are $48,450 for individual taxpayers, $74,450 for married taxpayers filing jointly and surviving spouses, and $37,225 for married couples filing separately.
Read more about it here.
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