CFR›Title 26›Chapter I›Part 1›Subject Group Tax on Self-Employment Income›26 CFR 1.1402(a)-10 Citation26 CFR 1.1402(a)-10CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 1.1402(a)-10 Personal exemption deduction.The deduction provided by section 151, relating to personal exemptions, is excluded. Previous 1.1402(a)-9 § 1.1402(a)-9 Puerto Rico. Next 1.1402(a)-11 § 1.1402(a)-11 Ministers and members of religious orders.
§ 1.1402(a)-10 Personal exemption deduction.The deduction provided by section 151, relating to personal exemptions, is excluded.