exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən How to pronounce exemption (audio)
1
: the act of exempting or state of being exempt : immunity
2
: one that exempts or is exempted
especially : a source or amount of income exempted from taxation

Examples of exemption in a Sentence

They were granted exemptions from military service. You can claim a tax exemption for each of your dependents.
Recent Examples on the Web
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
Lawmakers have carved out exemptions over the years to allow a small number of flights at the airport that are beyond the 1,250-mile limit, including flights to cities like Phoenix, Austin, Las Vegas, Seattle, and Denver. Samantha-Jo Roth, Washington Examiner - Political News and Conservative Analysis About Congress, the President, and the Federal Government, 2 Feb. 2025 Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate. Susan Tompor, USA TODAY, 2 Feb. 2025 Trump said at the Oval Office earlier this week that the tariffs may feature an exemption for oil. Max Zahn, ABC News, 1 Feb. 2025 The day after it was implemented, the U.S. Department of Veterans Affairs requested the exemption of hundreds of thousands of health care jobs. Lisa Hagen, Hartford Courant, 1 Feb. 2025 See all Example Sentences for exemption 

Word History

First Known Use

14th century, in the meaning defined at sense 1

Time Traveler
The first known use of exemption was in the 14th century

Dictionary Entries Near exemption

Cite this Entry

“Exemption.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/exemption. Accessed 8 Feb. 2025.

Kids Definition

exemption

noun
ex·​emp·​tion ig-ˈzem(p)-shən How to pronounce exemption (audio)
1
: the act of exempting : the state of being exempt
2
: something that is exempted

Legal Definition

exemption

noun
ex·​emp·​tion ig-ˈzemp-shən How to pronounce exemption (audio)
1
: the act of exempting or state of being exempt
2
: one that exempts or is exempted: as
a
: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also Internal Revenue Code compare deduction, exclusion, tax credit
dependency exemption \ də-​ˈpen-​dən-​sē-​ \
: an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code)

Note: Under the federal income tax laws, the dependency exemption is allowed for each dependent whose gross income is less than the exemption or who is a child of the taxpayer and is under 19 or a student under 24.

personal exemption
: an exemption that is allowed for the taxpayer or for the taxpayer and spouse if filing a joint return
b
: the right created by federal and state laws to exempt specified types of property from a bankruptcy estate
precludes the debtor from using the exemptions in the Bankruptcy Code
also : a type of property that may be claimed as exempt see also Bankruptcy Code

More from Merriam-Webster on exemption

Last Updated: - Updated example sentences
Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!