For tax year 2022, taxpayers are no longer eligible for personal exemptions due to changes made by the Tax Cuts and Jobs Act (TCJA) that removed the personal exemption for tax years 2018 through 2025. However, taxpayers may be eligible for other credits or benefits like the standard deduction, but the personal exemption is not applicable.
For a single taxpayer in 2022, the standard deduction is $12,950. Since personal exemptions do not apply, the taxpayer's AGI does not directly lead to any exemption credit.
If you're referring to specific credits or deductions that are available to taxpayers who are 67 years old, such as the credit for the elderly or the disabled, or perhaps looking for information on how the AGI affects certain tax credits, please clarify, and I can provide more detailed information.