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16. A married individual who qualifies as an abandoned spouse may file using the single individual filing status. The United States Constitution contained a clause requiring all direct taxes to be apportioned among the states based on population numbers. 17. anA.xlsx Native guage.jpg question HD een Shots 18. 19. An individual may not claim a personal exemption for himself/herself if the individual is eligible to be claimed as a dependent on the return of another person, unless the other person has no filing requirement. A revenue bill becomes law as soon as both the House of Representatives and the Senate pass identical versions of it. For tax years 2018 through 2026, the deductions for personal exemptions has been reduced to zero. 20