---
kind: "section"
citation: "26 U.S.C. § 262"
title: "26"
title_heading: "Internal Revenue Code"
number: "262"
heading: "Personal, living, and family expenses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/262"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part IX — Items Not Deductible"
---

# §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)](#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](/usc/26/1313.md?p=b) 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.)

## Notes

### 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.”