26 USC § 262 - Personal, living, and family expenses

---
identifier: "/us/usc/t26/s262"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 262 - Personal, living, and family expenses"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "262"
section_name: "Personal, living, and family expenses"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "IX"
part_name: "ITEMS NOT DEDUCTIBLE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100–647, title V, § 5073(a), Nov. 10, 1988, 102 Stat. 3682.)"
---


# § 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.

---

**Source Credit**: (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— 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

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

, , , provided that: