---
kind: "section"
citation: "20 C.F.R. § 404.1090"
title: "20"
number: "404.1090"
heading: "Personal exemption deduction."
url: "https://uscodex.org/cfr/20/404.1090"
---

# §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.


## Notes

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.