deduction allowed in computing taxable income. There are basically two types: personal exemptions and dependency exemptions. There are five categories of exemptions, including personal and dependency types: (1) exemption for the taxpayer; (2) exemption for the taxpayer who is age 65 or older; (3) exemption for the taxpayer who is blind; (4) exemption for the taxpayer's spouse; and (5) exemption for dependent children and other dependents where more than one-half of the dependent's support is provided.