Same as exemptions on income tax now.
Dependents.
You, spouse? , Each Child, possibly elderly parent that lives with you that you support.
I did mine using this flat tax plan compared to my 2010 income tax data.
It lowered my taxes by $2,113.00.
Plus I would save the $700.00 I pay my CPA.
Tax cut and accountant savings for me = $ 2813.00.