26 U.S.C. § 262: Personal, living, and family expenses

26 U.S.C. 262: Personal, living, and family expensesText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES

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§262. Personal, living, and family expenses

(a) General rule

Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.

(b) Treatment of certain phone expenses

For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.

( Aug. 16, 1954, ch. 736 , 68A Stat. 76 ; Pub. L. 100–647, title V, § 5073(a) , Nov. 10, 1988 , 102 Stat. 3682 .)

Editorial Notes

Amendments

1988⁠—Pub. L. 100–647 amended section generally. Prior to amendment, section read as follows: “Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–647, title V, § 5073(b), Nov. 10, 1988, 102 Stat. 3682, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”