Title 26, Internal Revenue CodeRelease 119-110
§262 Personal, Living, and Family Expenses
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE › § 262
Summary
Do not deduct personal, living, or family expenses; charges (including taxes) for basic local service to the taxpayer's first home phone line are personal.
Full Legal Text
Title 26, §262
Internal Revenue Code, Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 262
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110