20 C.F.R. § 404.1090

Personal exemption deduction.

Last amended: 2016Year: 2026Length: 21 wordsOfficial source

Cite as 20 C.F.R. § 404.1090 (2026)

The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.
20 C.F.R. § 404.1090: Personal exemption deduction. | Justis AI