Personal Income Tax February 28, 2017 by Edward J. Shaughnessy Table of Contents Personal Income Tax Description and Definition of Personal Income Tax A tax levied on each citizen's personal income. Resources See Also Further Reading Personal Income Tax in the West's Tax Law Dictionary Personal Income Tax in “A Dictionary of Taxation” Related Entries in the American Tax Encyclopedia: Taxable Income Foreign Earned Income Exclusion Tax Exemptions Foreign Income Prepaid Expenses Foreign Housing Income Exclusion Personal Holding Company Income Foreign Personal Holding Company Income Income Undistributed Personal Holding Company Income Personal Allowances Personal Exemption Personal Property Personal Liability Personal Exemptions Personal Representative Personal Use Property Personal Interest Expense Personal Injury Exclusion Personal Service Corporation Personal Identification Number Personal Holding Company Personal Service Activity Phase-out of Personal Exemptions Prorated personal exemption