Title 26 — Internal Revenue CodeRelease 119-73
§275 Certain taxes
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE › § 275
Summary
You cannot deduct certain taxes on your federal tax return. These include federal income taxes (including the FICA tax under section 3101, railroad taxes under sections 3201 and 3211, and wage withholding under section 3402), federal war-profits and excess-profits taxes, estate/inheritance/legacy/succession/gift taxes, income/war/excess-profits taxes of a foreign country if you use any benefits under section 901, real property taxes when section 164(d) says they count as paid by someone else, and the taxes listed in chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54. For other non-deductible taxes, see section 164(c).
Full Legal Text
Title 26, §275
Internal Revenue Code — Source: USLM XML via OLRC
(a)No deduction shall be allowed for the following taxes:
(1)Federal income taxes, including—
(A)the tax imposed by section 3101 (relating to the tax on employees under the Federal Insurance Contributions Act);
(B)the taxes imposed by section 3201 and 3211 (relating to the taxes on railroad employees and railroad employee representatives); and
(C)the tax withheld at source on wages under section 3402.
(2)Federal war profits and excess profits taxes.
(3)Estate, inheritance, legacy, succession, and gift taxes.
(4)Income, war profits, and excess profits taxes imposed by the authority of any foreign country or possession of the United States if the taxpayer chooses to take to any extent the benefits of section 901.
(5)Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer.
(6)Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54.
(b)For disallowance of certain other taxes, see section 164(c).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a)(1)(A), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables. Codification Pub. L. 95–600, § 701(t)(3)(B) (effective Oct. 4, 1976, see Pub. L. 95–600, § 701(t)(5), set out as an
Effective Date
of 1978 Amendment note under section 859 of this title) repealed § 1605(b)(1) of Pub. L. 94–455, cited as a credit to this section, which had duplicated the amendment to subsec. (a)(6) made by § 1307(d)(2)(A) of Pub. L. 94–455.
Amendments
2022—Subsec. (a)(6). Pub. L. 117–169, § 11003(b), inserted “50A,” after “46,”. Pub. L. 117–169, § 10201(b), inserted “37,” before “41”. 2014—Subsec. (a). Pub. L. 113–295 struck out “Paragraph (1) shall not apply to the tax imposed by section 59A.” at end of concluding provisions. 2007—Subsec. (a)(4). Pub. L. 110–172 substituted “if the taxpayer chooses to take to any extent the benefits of section 901.” for “if— “(A) the taxpayer chooses to take to any extent the benefits of section 901, or “(B) such taxes are paid or accrued with respect to foreign trade income (within the meaning of section 923(b)) of a FSC,.” 2004—Subsec. (a). Pub. L. 108–357, § 101(b)(5)(B), struck out at end of concluding provisions “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).” Subsec. (a)(4). Pub. L. 108–357, § 101(b)(5)(A), inserted “or” at end of subpar. (A), substituted period for “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “such taxes are paid or accrued with respect to qualifying foreign trade income (as defined in section 941).” Subsec. (a)(6). Pub. L. 108–357, § 802(b)(1), inserted “45,” before “46,”. 2000—Subsec. (a). Pub. L. 106–519, § 4(2)(B), inserted at end “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).” Subsec. (a)(4)(C). Pub. L. 106–519, § 4(2)(A), added subpar. (C). 1987—Subsec. (a)(6). Pub. L. 100–203 substituted “46, and 54” for “and 46”. 1986—Subsec. (a). Pub. L. 99–499 inserted at end “Paragraph (1) shall not apply to the tax imposed by section 59A.” 1984—Subsec. (a)(4). Pub. L. 98–369, § 801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits taxes if such taxes are paid or accrued with respect to foreign trade income, within the meaning of section 923(b), of a FSC. Subsec. (a)(6). Pub. L. 98–369, § 67(b)(2), inserted reference to chapter 46. 1983—Subsec. (a). Pub. L. 98–21 inserted at end “Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).” Subsec. (a)(1). Pub. L. 98–67 repealed
Amendments
made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (a)(1). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after
June 30, 1983, par. (1) is amended by striking out “and” at end of subpar. (B), by substituting “; and” for the period at end of subpar. (C), and by inserting subpar. (D) relating to the tax withheld at source on interest, dividends, and patronage dividends under section 3451. section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the
Amendments
made by such subtitle A) had not been enacted. 1976—Subsec. (a)(1)(C). Pub. L. 94–455, § 1901(a)(39), struck out “, and corresponding provisions of prior revenue laws” after “under section 3402”. Subsec. (a)(6). Pub. L. 94–455, §§ 1307(d)(2)(A), 1605(b)(1), inserted reference to chapters 41 and 44. 1974—Subsec. (a)(6). Pub. L. 93–406 added par. (6).
Statutory Notes and Related Subsidiaries
Effective Date
of 2022 AmendmentAmendment by section 10201(b) of Pub. L. 117–169 applicable to repurchases (within the meaning of section 4501(c) of this title) of stock after Dec. 31, 2022, see section 10201(d) of Pub. L. 117–169, set out as an
Effective Date
note under section 4501 of this title. Amendment by section 11003(b) of Pub. L. 117–169 applicable to sales after Aug. 16, 2022, see section 11003(d) of Pub. L. 117–169, set out as an
Effective Date
note under section 5000D of this title.
Effective Date
of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a
Savings Provision
, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date
of 2004 AmendmentAmendment by section 101(b)(5) of Pub. L. 108–357 applicable to transactions after Dec. 31, 2004, see section 101(c) of Pub. L. 108–357, set out as a note under section 56 of this title. Amendment by section 802(b)(1) of Pub. L. 108–357 effective Mar. 4, 2003, see section 802(d) of Pub. L. 108–357, set out as an
Effective Date
note under section 4985 of this title.
Effective Date
of 2000 AmendmentAmendment by Pub. L. 106–519 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Pub. L. 106–519, set out as a note under section 56 of this title.
Effective Date
of 1987 AmendmentAmendment by Pub. L. 100–203 applicable to consideration received after Dec. 22, 1987, in taxable years ending after such date, except not applicable in the case of any acquisition pursuant to a written binding contract in effect on Dec. 15, 1987, and at all times thereafter before the acquisition, see section 10228(d) of Pub. L. 100–203, set out as an
Effective Date
note under section 5881 of this title.
Effective Date
of 1986 AmendmentAmendment by Pub. L. 99–499 applicable to taxable years beginning after Dec. 31, 1986, see section 516(c) of Pub. L. 99–499, set out as a note under section 26 of this title.
Effective Date
of 1984 AmendmentAmendment by section 67(b)(2) of Pub. L. 98–369 applicable to payments under agreements entered into or renewed after
June 14, 1984, in taxable years ending after such date, with contracts entered into before
June 15, 1984, which are amended after
June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after
June 14, 1984, see section 67(e) of Pub. L. 98–369, set out as an
Effective Date
note under section 280G of this title. Amendment by section 801(d)(5) of Pub. L. 98–369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Pub. L. 98–369, as amended, set out as a note under section 245 of this title.
Effective Date
of 1983 AmendmentAmendment by Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1989, see section 124(d)(2) of Pub. L. 98–21, set out as a note under section 1401 of this title.
Effective Date
of 1976 AmendmentFor
Effective Date
of amendment by section 1307(d)(2)(A) of Pub. L. 94–455, see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title. For
Effective Date
of amendment by section 1605(b)(1) of Pub. L. 94–455, see section 1608(d) of Pub. L. 94–455, set out as a note under section 856 of this title. Amendment by section 1901(a)(39) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.
Effective Date
of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as a note under section 410 of this title.
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Pub. L. 88–272, set out as an
Effective Date
of 1964 Amendment note under section 164 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 275
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73