20 CFR § 404.1090 - Personal exemption deduction.

---
identifier: "/us/cfr/t20/s404.1090"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1090 - Personal exemption deduction."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1090"
section_name: "Personal exemption deduction."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1090 Personal exemption deduction.

The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment.