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For 2018-2025, the personal and dependency exemption is essentially zero.Although the deduction is suspended, the rules for determining who is a dependent may be used in other provisions (such as determining head of household status and the child tax credit).
Power Distance
A cultural dimension that reflects the degree to which individuals in a society accept and expect power to be distributed unequally.
Seniority
The concept of preferring individuals for certain privileges, positions, or responsibilities based on their length of service or experience in a particular organization or profession.
Collectivism
A cultural or social perspective that emphasizes the priority of group needs over individual desires.
Individualism
A social theory favoring freedom of action for individuals over collective or state control.
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