How many exemptions can the couple on last year tax return if they file as a married couple?

If a couple files their tax return as a married couple, they can generally claim one exemption for each spouse. Therefore, they would typically be able to claim two exemptions on their tax return. However, it's important to note that personal exemptions were eliminated under the Tax Cuts and Jobs Act for tax years 2018 through 2025, so while they can still file jointly, they won't be claiming personal exemptions for those years.