Regulations last checked for updates: Dec 17, 2025

Title 20 - Employees' Benefits last revised: Oct 27, 2025
All TitlesTitle 20Chapter IIIPart 404Subpart K - Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
View all text of Subpart K [§ 404.1001 - § 404.1096]
§ 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.

cite as: 20 CFR 404.1090
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