US Code

Public Law 119-84 (04/18/2026)

26 U.S.C. § 62

Adjusted gross income defined

(a)

General rule

For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1)

Trade and business deductions

The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.

(2)

Certain trade and business deductions of employees

(A)

Reimbursed expenses of employees

The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.

(B)

Certain expenses of performing artists

The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.

(C)

Certain expenses of officials

The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.

(D)

Certain expenses of elementary and secondary school teachers

The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i)
by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and
(ii)
in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.
(E)

Certain expenses of members of reserve components of the Armed Forces of the United States

The deductions allowed by section 162 which consist of expenses, determined at a rate not in excess of the rates for travel expenses (including per diem in lieu of subsistence) authorized for employees of agencies under subchapter I of chapter 57 of title 5, United States Code, paid or incurred by the taxpayer in connection with the performance of services by such taxpayer as a member of a reserve component of the Armed Forces of the United States for any period during which such individual is more than 100 miles away from home in connection with such services.

(3)

Losses from sale or exchange of property

The deductions allowed by part VI (sec. 161 and following) as losses from the sale or exchange of property.

(4)

Deductions attributable to rents and royalties

The deductions allowed by part VI (sec. 161 and following), by section 212 (relating to expenses for production of income), and by section 611 (relating to depletion) which are attributable to property held for the production of rents or royalties.

(5)

Certain deductions of life tenants and income beneficiaries of property

In the case of a life tenant of property, or an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611.

(6)

Pension, profit-sharing, and annuity plans of self-employed individuals

In the case of an individual who is an employee within the meaning of section 401(c)(1), the deduction allowed by section 404.

(7)

Retirement savings

The deduction allowed by section 219 (relating to deduction of certain retirement savings).

[(8)

Pub. L. 104–188, title I, § 1401(b)(4)110 Stat. 1788 Repealed. , , ]

(9)

Penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits

The deductions allowed by section 165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.

[(10)

Pub. L. 115–97, title I, § 11051(b)(2)(A)131 Stat. 2089 Repealed. , , ]

(11)

Reforestation expenses

The deduction allowed by section 194.

(12)

Certain required repayments of supplemental unemployment compensation benefits

19 U.S.C. 2291The deduction allowed by section 165 for the repayment to a trust described in paragraph (9) or (17) of section 501(c) of supplemental unemployment compensation benefits received from such trust if such repayment is required because of the receipt of trade readjustment allowances under section 231 or 232 of the Trade Act of 1974 ( and 2292).

(13)

Jury duty pay remitted to employer

Any deduction allowable under this chapter by reason of an individual remitting any portion of any jury pay to such individual’s employer in exchange for payment by the employer of compensation for the period such individual was performing jury duty. For purposes of the preceding sentence, the term “jury pay” means any payment received by the individual for the discharge of jury duty.

[(14)

Pub. L. 113–295, div. A, title II, § 221(a)(34)(C)128 Stat. 4042 Repealed. , , ]

(15)

Moving expenses

The deduction allowed by section 217.

(16)

Archer MSAs

The deduction allowed by section 220.

(17)

Interest on education loans

The deduction allowed by section 221.

[(18)

Pub. L. 116–260, div. EE, title I, § 104(b)(2)(A)134 Stat. 3041 Repealed. , , ]

(19)

Health savings accounts

The deduction allowed by section 223.

(20)

Costs involving discrimination suits, etc.

42 U.S.C. 1395y(b)(3)(A)Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of subchapter III of chapter 37 of title 31, United States Code, or a claim made under section 1862(b)(3)(A) of the Social Security Act (). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from such claim.

(21)

Attorneys’ fees relating to awards to whistleblowers

(A)

In general

Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under—
(i)
section 7623(b), or
(ii)
in the case of taxable years beginning after , any action brought under—
(I)
15 U.S.C. 78u–6 section 21F of the Securities Exchange Act of 1934 (),
(II)
a State false claims act, including a State false claims act with qui tam provisions, or
(III)
7 U.S.C. 26 section 23 of the Commodity Exchange Act ().
(B)

May not exceed award

Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.

Nothing in this section shall permit the same item to be deducted more than once. Any deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection.
(b)

Qualified performing artist

(1)

In general

For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if—
(A)
such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,
(B)
the aggregate amount allowable as a deduction under section 162 in connection with the performance of such services exceeds 10 percent of such individual’s gross income attributable to the performance of such services, and
(C)
the adjusted gross income of such individual for the taxable year (determined without regard to subsection (a)(2)(B)) does not exceed $16,000.
(2)

Nominal employer not taken into account

An individual shall not be treated as performing services in the performing arts as an employee for any employer during any taxable year unless the amount received by such individual from such employer for the performance of such services during the taxable year equals or exceeds $200.

(3)

Special rules for married couples

(A)

In general

Except in the case of a husband and wife who lived apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, subsection (a)(2)(B) shall apply only if the taxpayer and his spouse file a joint return for the taxable year.

(B)

Application of paragraph (1)

In the case of a joint return—
(i)
paragraph (1) (other than subparagraph (C) thereof) shall be applied separately with respect to each spouse, but
(ii)
paragraph (1)(C) shall be applied with respect to their combined adjusted gross income.
(C)

Determination of marital status

For purposes of this subsection, marital status shall be determined under section 7703(a).

(D)

Joint return

For purposes of this subsection, the term “joint return” means the joint return of a husband and wife made under section 6013.

(c)

Certain arrangements not treated as reimbursement arrangements

For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—
(1)
such arrangement does not require the employee to substantiate the expenses covered by the arrangement to the person providing the reimbursement, or
(2)
such arrangement provides the employee the right to retain any amount in excess of the substantiated expenses covered under the arrangement.
The substantiation requirements of the preceding sentence shall not apply to any expense to the extent that substantiation is not required under section 274(d) for such expense by reason of the regulations prescribed under the 2nd sentence thereof.
(d)

Definition; special rules

(1)

Eligible educator

(A)

In general

For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

(B)

School

The term “school” means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.

(2)

Coordination with exclusions

A deduction shall be allowed under subsection (a)(2)(D) for expenses only to the extent the amount of such expenses exceeds the amount excludable under section 135, 529(c)(1), or 530(d)(2) for the taxable year.

(3)

Inflation adjustment

In the case of any taxable year beginning after 2015, the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to—
(A)
such dollar amount, multiplied by
(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2014” for “calendar year 2016” in subparagraph (A)(ii) thereof.
Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50.
(e)

Unlawful discrimination defined

For purposes of subsection (a)(20), the term “unlawful discrimination” means an act that is unlawful under any of the following:
(1)
42 U.S.C. 2000e–16b Section 302 of the Civil Rights Act of 1991 ().
(2)
2 U.S.C. 13111
1 See References in Text note below.
Section 201, 202, 203, 204, 205, 206, 207, or 208 of the Congressional Accountability Act of 1995 (, 1312, 1313, 1314, 1315, 1316, or 1317).
(3)
29 U.S.C. 151 The National Labor Relations Act ( et seq.).
(4)
29 U.S.C. 201 The Fair Labor Standards Act of 1938 ( et seq.).
(5)
29 U.S.C. 623 Section 4 or 15 of the Age Discrimination in Employment Act of 1967 ( or 633a).
(6)
29 U.S.C. 791 Section 501 or 504 of the Rehabilitation Act of 1973 ( or 794).
(7)
29 U.S.C. 1140 Section 510 of the Employee Retirement Income Security Act of 1974 ().
(8)
20 U.S.C. 1681 Title IX of the Education Amendments of 1972 ( et seq.).
(9)
29 U.S.C. 2001 The Employee Polygraph Protection Act of 1988 ( et seq.).
(10)
29 U.S.C. 2102 The Worker Adjustment and Retraining Notification Act ( et seq.).
(11)
29 U.S.C. 2615 Section 105 of the Family and Medical Leave Act of 1993 ().
(12)
Chapter 43 of title 38, United States Code (relating to employment and reemployment rights of members of the uniformed services).
(13)
42 U.S.C. 1981 Section 1977, 1979, or 1980 of the Revised Statutes (, 1983, or 1985).
(14)
42 U.S.C. 2000e–2 Section 703, 704, or 717 of the Civil Rights Act of 1964 (, 2000e–3, or 2000e–16).
(15)
42 U.S.C. 3604 Section 804, 805, 806, 808, or 818 of the Fair Housing Act (, 3605, 3606, 3608, or 3617).
(16)
42 U.S.C. 12112 Section 102, 202, 302, or 503 of the Americans with Disabilities Act of 1990 (, 12132, 12182, or 12203).
(17)
Any provision of Federal law (popularly known as whistleblower protection provisions) prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted under Federal law.
(18)
Any provision of Federal, State, or local law, or common law claims permitted under Federal, State, or local law—
(i)
providing for the enforcement of civil rights, or
(ii)
regulating any aspect of the employment relationship, including claims for wages, compensation, or benefits, or prohibiting the discharge of an employee, the discrimination against an employee, or any other form of retaliation or reprisal against an employee for asserting rights or taking other actions permitted by law.

Aug. 16, 1954, ch. 736 68A Stat. 17 Pub. L. 87–792, § 7(b)76 Stat. 828 Pub. L. 88–272, title II, § 213(b)78 Stat. 52 Pub. L. 91–172, title V, § 531(b)83 Stat. 655 Pub. L. 93–406, title II88 Stat. 959 Pub. L. 93–483, § 6(a)88 Stat. 1458 Pub. L. 94–455, title V, § 502(a)90 Stat. 1559 Pub. L. 95–615, § 203(b)92 Stat. 3106 Pub. L. 96–451, title III, § 301(b)94 Stat. 1990 Pub. L. 96–608, § 3(a)94 Stat. 3551 Pub. L. 97–34, title I95 Stat. 187 Pub. L. 97–354, § 5(a)(17)96 Stat. 1693 Pub. L. 98–369, div. A, title IV, § 491(d)(2)98 Stat. 849 Pub. L. 99–514, title I100 Stat. 2113 Pub. L. 100–485, title VII, § 702(a)102 Stat. 2426 Pub. L. 100–647, title I, § 1001(b)(3)(A)102 Stat. 3349 Pub. L. 101–508, title XI, § 11802(e)(1)104 Stat. 1388–530 Pub. L. 102–318, title V, § 521(b)(2)106 Stat. 310 Pub. L. 102–486, title XIX, § 1913(a)(2)106 Stat. 3019 Pub. L. 103–66, title XIII, § 13213(c)(1)107 Stat. 474 Pub. L. 104–188, title I, § 1401(b)(4)110 Stat. 1788 Pub. L. 104–191, title III, § 301(b)110 Stat. 2048 Pub. L. 105–34, title II, § 202(b)111 Stat. 808 Pub. L. 106–554, § 1(a)(7) [title II, § 202(b)(1)]114 Stat. 2763 Pub. L. 107–16, title IV, § 431(b)115 Stat. 68 Pub. L. 107–147, title IV, § 406(a)116 Stat. 43 Pub. L. 108–121, title I, § 109(b)117 Stat. 1341 Pub. L. 108–173, title XII, § 1201(b)117 Stat. 2476 Pub. L. 108–311, title III, § 307(a)118 Stat. 1179 Pub. L. 108–357, title VII, § 703(a)118 Stat. 1546 Pub. L. 109–135, title IV, § 412(q)119 Stat. 2638 Pub. L. 109–432, div. A, title I, § 108(a)120 Stat. 2939 Pub. L. 110–343, div. C, title II, § 203(a)122 Stat. 3864 Pub. L. 111–312, title VII, § 721(a)124 Stat. 3316 Pub. L. 112–240, title II, § 201(a)126 Stat. 2323 Pub. L. 113–295, div. A, title I, § 101(a)128 Stat. 4012 Pub. L. 114–113, div. Q, title I, § 104(a)129 Stat. 3045 Pub. L. 115–97, title I131 Stat. 2060 Pub. L. 115–123, div. D, title II, § 41107(a)132 Stat. 158 Pub. L. 115–141, div. T, § 101(a)(2)(B)132 Stat. 1155 Pub. L. 116–92, div. A, title XI, § 1122(d)(2)(B)133 Stat. 1609 Pub. L. 116–136, div. A, title II, § 2204(a)134 Stat. 345 Pub. L. 116–260, div. EE, title I, § 104(b)(2)(A)134 Stat. 3041 (, ; , , ; , , ; , , ; , §§ 2002(a)(2), 2005(c)(9), , , 992; , , ; , title XV, § 1501(b)(1), title XIX, § 1901(a)(8), (9), , , 1735, 1765; , , ; , , ; , , ; , §§ 103(b), 112(b)(2), title III, § 311(h)(1), , , 195, 282; , , ; , , ; , §§ 131(b)(1), 132(b), (c), title III, § 301(b)(1), title XVIII, § 1875(c)(3), , , 2115, 2116, 2217, 2894; , , ; , title VI, § 6007(b), , , 3687; , , ; , , ; , , ; , , ; , , ; , , ; , title IX, § 975(a), , , 898; , , , 2763A–629; , , ; , (b), , ; , , ; , , ; , , ; , (b), , , 1547; , , ; , title IV, § 406(a)(3), , , 2959; , , ; , , ; , , ; , title II, § 221(a)(34)(C), , , 4042; –(c), , ; , §§ 11002(d)(1)(J), 11011(b)(1), 11051(b)(2)(A), , , 2070, 2089; , , ; , div. U, title IV, § 401(a)(31), (32), , , 1185, 1186; , , ; , (b), , ; , title II, § 212(c), , , 3068.)

Inflation Adjusted Items for Certain Years

section 1 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under .

Editorial Notes

References in Text

Pub. L. 116–92section 1317 of Title 2Pub. L. 116–92section 1316b of Title 2Pub. L. 116–92Section 208 of the Congressional Accountability Act of 1995, referred to in subsec. (e)(2), was formerly section 207 of the Act prior to renumbering by , and is classified to , The Congress. A new section 207 of the Act was enacted by and is classified to . amended list of Act sections in subsec. (e)(2) of this section without corresponding amendment of Code citations, see 2019 Amendment note below.

act July 5, 1935, ch. 372 49 Stat. 449 section 167 of Title 29The National Labor Relations Act, referred to in subsec. (e)(3), is , , which is classified generally to subchapter II (§ 151 et seq.) of chapter 7 of Title 29, Labor. For complete classification of this Act to the Code, see and Tables.

act June 25, 1938, ch. 676 52 Stat. 1060 section 201 of Title 29The Fair Labor Standards Act of 1938, referred to in subsec. (e)(4), is , , which is classified generally to chapter 8 (§ 201 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see and Tables.

Pub. L. 92–31886 Stat. 235 section 1681 of Title 20The Education Amendments of 1972, referred to in subsec. (e)(8), is , , . Title IX of the Act, known as the Patsy Takemoto Mink Equal Opportunity in Education Act, is classified principally to chapter 38 (§ 1681 et seq.) of Title 20, Education. For complete classification of title IX to the Code, see Short Title note set out under and Tables.

Pub. L. 100–347102 Stat. 646 section 2001 of Title 29The Employee Polygraph Protection Act of 1988, referred to in subsec. (e)(9), is , , , which is classified generally to chapter 22 (§ 2001 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 100–379102 Stat. 890 section 2101 of Title 29The Worker Adjustment and Retraining Notification Act, referred to in subsec. (e)(10), is , , , which is classified generally to chapter 23 (§ 2101 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 116–260, § 104(b)(2)(A)2020—Subsec. (a)(18). , struck out par. (18). Text read as follows: “The deduction allowed by section 222.”

Pub. L. 116–260, § 212(c)(1)Subsec. (a)(22). , struck out par. (22). Text read as follows: “In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year.”

Pub. L. 116–136, § 2204(a), added par. (22).

Pub. L. 116–260, § 212(c)(2)Subsec. (f). , struck out subsec. (f) which defined terms relating to qualified charitable contributions.

Pub. L. 116–136, § 2204(b), added subsec. (f).

Pub. L. 116–922019—Subsec. (e)(2). substituted “207, or 208” for “or 207”.

Pub. L. 115–141, § 101(a)(2)(B)2018—Subsec. (a). , substituted “Any deduction” for “The deduction” in concluding provisions.

Pub. L. 115–141, § 401(a)(31)Subsec. (a)(20). , inserted comma after “United States Code”.

Pub. L. 115–123Subsec. (a)(21). amended par. (21) generally. Prior to amendment, text read as follows: “Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under section 7623(b) (relating to awards to whistleblowers). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.”

Pub. L. 115–141, § 401(a)(32)42 U.S.C. 2000e–16b2 U.S.C. 1202Subsec. (e)(1). , substituted “()” for “()”.

Pub. L. 115–97, § 11011(b)(1)2017—Subsec. (a). , inserted at end of concluding provisions “The deduction allowed by section 199A shall not be treated as a deduction described in any of the preceding paragraphs of this subsection.”

Pub. L. 115–97, § 11051(b)(2)(A)Subsec. (a)(10). , struck out par. (10). Text read as follows: “The deduction allowed by section 215.”

Pub. L. 115–97, § 11002(d)(1)(J)Subsec. (d)(3)(B). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Pub. L. 114–113, § 104(c)2015—Subsec. (a)(2)(D). , substituted “educator—” for “educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.” and added cls. (i) and (ii).

Pub. L. 114–113, § 104(a), substituted “The deductions” for “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, or 2014, the deductions”.

Pub. L. 114–113, § 104(b)Subsec. (d)(3). , added par. (3).

Pub. L. 113–295, § 101(a)2014—Subsec. (a)(2)(D). , substituted “2013, or 2014” for “or 2013”.

Pub. L. 113–295, § 221(a)(34)(C)Subsec. (a)(14). , struck out par. (14). Text read as follows: “The deduction allowed by section 179A.”

Pub. L. 112–2402013—Subsec. (a)(2)(D). substituted “2011, 2012, or 2013” for “or 2011”.

Pub. L. 111–3122010—Subsec. (a)(2)(D). substituted “2009, 2010, or 2011” for “or 2009”.

Pub. L. 110–3432008—Subsec. (a)(2)(D). substituted “2007, 2008, or 2009” for “or 2007”.

Pub. L. 109–432, § 108(a)2006—Subsec. (a)(2)(D). , substituted “2005, 2006, or 2007” for “or 2005”.

Pub. L. 109–432, § 406(a)(3)Subsec. (a)(21). , added par. (21).

Pub. L. 109–135, § 412(q)(1)2005—Subsec. (a)(19), (20). , redesignated par. (19) relating to costs involving discrimination suits, etc., as par. (20) and moved to follow par. (19) relating to health savings accounts.

Pub. L. 109–135, § 412(q)(2)Subsec. (e). , substituted “subsection (a)(20)” for “subsection (a)(19)” in introductory provisions.

Pub. L. 108–3112004—Subsec. (a)(2)(D). substituted “, 2003, 2004, or 2005” for “or 2003”.

Pub. L. 108–357, § 703(a)Subsec. (a)(19). , added par. (19) relating to costs involving discrimination suits, etc.

Pub. L. 108–357, § 703(b)Subsec. (e). , added subsec. (e).

Pub. L. 108–1212003—Subsec. (a)(2)(E). added subpar. (E).

Pub. L. 108–173Subsec. (a)(19). added par. (19).

Pub. L. 107–147, § 406(a)2002—Subsec. (a)(2)(D). , added subpar. (D).

Pub. L. 107–147, § 406(b)Subsec. (d). , added subsec. (d).

Pub. L. 107–162001—Subsec. (a)(18). added par. (18).

Pub. L. 106–5542000—Subsec. (a)(16). amended heading and text of par. (16) generally. Prior to amendment, text read as follows: “The deduction allowed by section 220.”

Pub. L. 105–34, § 975(a)1997—Subsec. (a)(2)(C). , added subpar. (C).

Pub. L. 105–34, § 202(b)Subsec. (a)(17). , added par. (17).

Pub. L. 104–188Certain portion of lump-sum distributions from pension plans taxed under section 402(d)1996—Subsec. (a)(8). struck out par. (8) which read as follows: “.—The deduction allowed by section 402(d)(3).”

Pub. L. 104–191Subsec. (a)(16). added par. (16).

Pub. L. 103–661993—Subsec. (a)(15). added par. (15).

Pub. L. 102–3181992—Subsec. (a)(8). substituted “402(d)” for “402(e)” in heading and in text.

Pub. L. 102–486Subsec. (a)(14). added par. (14).

Pub. L. 101–508, § 11802(e)(1)1990—Subsec. (a)(13). , amended par. (13) generally. Prior to amendment, par. (13) read as follows: “The deduction allowed by section 220.”

Pub. L. 100–647, § 1001(b)(3)(A)1988—Subsec. (a)(2)(A). , inserted at end “The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.”

Pub. L. 100–647, § 6007(b)Subsec. (a)(13). , added par. (13).

Pub. L. 100–485Subsec. (c). added subsec. (c).

Pub. L. 99–514, § 132(b)(2)(A)1986—Subsec. (a). , designated existing provisions as subsec. (a) and added heading.

Pub. L. 99–514, § 132(b)(1)Subsec. (a)(2). , amended par. (2) generally, substituting “Certain trade” for “Trade” in heading and inserting “of employees” in subpar. (A) heading, substituting provision relating to deduction of certain expenses of performing artists for provision relating to deduction of expenses for travel away from home in subpar. (B), and striking out subpar. (C) relating to deduction of travel expenses and subpar. (D) relating to deduction of expenses of outside salesmen.

Pub. L. 99–514, § 301(b)(1)Subsec. (a)(3) to (5). , redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3) which related to long-term capital gains and read as follows: “The deduction allowed by section 1202.”

Pub. L. 99–514, § 301(b)(1)Subsec. (a)(6). , redesignated par. (7) as (6). Former par. (6) redesignated (5).

Pub. L. 99–514, § 1875(c)(3), struck out “to the extent attributable to contributions made on behalf of such individual” after “section 404”.

Pub. L. 99–514, § 301(b)(1)Subsec. (a)(7). , redesignated par. (10) as (7). Former par. (7) redesignated (6).

Pub. L. 99–514, § 301(b)(1)Subsec. (a)(8). , redesignated par. (11) as (8). Former par. (8) struck out.

Pub. L. 99–514, § 132(c), struck out par. (8) which related to moving expense deduction and read as follows: “The deduction allowed by section 217.”

Pub. L. 99–514, § 301(b)(1)Subsec. (a)(9) to (15). , redesignated pars. (12) to (15) as (9) to (12), respectively. Former pars. (10) and (11) redesignated (7) and (8), respectively.

Pub. L. 99–514, § 131(b)(1)Subsec. (a)(16). , struck out par. (16) which related to deduction for two-earner married couples and read as follows: “The deduction allowed by section 221.”

Pub. L. 99–514, § 132(b)(2)(B)Subsec. (b). , added subsec. (b).

Pub. L. 98–369, § 491(d)(2)1984—Par. (7). , substituted “and annuity” for “annuity, and bond purchase” in heading, and substituted “the deduction allowed by section 404” for “the deductions allowed by section 404 and section 405(c)” in text.

Pub. L. 97–3541983—Par. (9). repealed par. (9) relating to the deduction allowed by section 1379(b)(3).

Pub. L. 97–34, § 311(h)(1)1981—Par. (10). , struck out “and the deduction allowed by section 220 (relating to retirement savings for certain married individuals)” after “retirement savings”.

Pub. L. 97–34, § 112(b)(2)Par. (14). , redesignated par. (15) as (14). Former par. (14), relating to deduction for certain expenses of living abroad, was struck out.

Pub. L. 97–34, § 112(b)(2)Par. (15). , redesignated par. (16) as (15). Former par. (15) redesignated (14).

Pub. L. 97–34Par. (16). , §§ 103(b), 112(b)(2), added par. (16). Former par. (16) redesignated (15).

Pub. L. 96–4511980—Par. (15). added par. (15).

Pub. L. 96–608Par. (16). added par. (16).

Pub. L. 95–6151978—Par. (14). added par. (14).

Pub. L. 94–455, § 1501(b)(1)1976—Par. (10). , inserted reference to the deduction allowed by section 220 (relating to retirement savings for certain married individuals).

Pub. L. 94–455, § 1901(a)(8)Pars. (11), (12). , (9), redesignated par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits, as par. (12), and substituted “trade or business, to the extent” for “trade or business to the extent”.

Pub. L. 94–455, § 502(a)Par. (13). , added par. (13).

Pub. L. 93–406, § 2002(a)(2)1974—Par. (10). , added par. (10).

Pub. L. 93–483section 402(e) of this titlePub. L. 93–406, § 2005(c)(9)Par. (11). added par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits. Another par. (11) relating to certain portions of lump-sum distributions from pension plans taxed under , was added by .

Pub. L. 91–1721969—Par. (9). added par. (9).

Pub. L. 88–2721964—Par. (8). added par. (8).

Pub. L. 87–7921962—Par. (7). added par. (7).

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

section 104(b)(2)(A) of Pub. L. 116–260section 104(c) of div. EE of Pub. L. 116–260section 25A of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 116–260, div. EE, title II, § 212(d)134 Stat. 3068

“The amendments made by this section [amending this section and sections 63, 170, 6662, and 6751 of this title] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 116–136, div. A, title II, § 2204(c)134 Stat. 345

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2018 Amendment

Pub. L. 115–141, div. T, § 101(d)132 Stat. 1157

“(1)

In general .—

section 74 of this titlesection 11011 of Public Law 115–97Except as otherwise provided in this subsection, the amendments made by this section [amending this section, sections 63, 172, 199A, 613, and 6662 of this title, and provisions set out as a note under ] shall take effect as if included in .
“(2)

Application of section 199 to certain qualified payments paid after 2017 .—

section 74 of this titlesection 13305 of Public Law 115–97The amendment made by subsection (c) [amending provisions set out as a note under ] shall take effect as if included in .”
, , , provided that:

Pub. L. 115–123, div. D, title II, § 41107(b)132 Stat. 158

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2017 Amendment

section 11002(d)(1)(J) of Pub. L. 115–97section 11002(e) of Pub. L. 115–97section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 115–97, title I, § 11011(e)131 Stat. 2071

section 199A of this title“The amendments made by this section [enacting and amending this section and sections 63, 170, 172, 246, 613, 613A, 3402, and 6662 of this title] shall apply to taxable years beginning after .”
, , , provided that:

section 11051(b)(2)(A) of Pub. L. 115–97section 71(b)(2) of this titlesection 11051 of Pub. L. 115–97section 11051(c) of Pub. L. 115–97section 61 of this titleAmendment by applicable to any divorce or separation instrument (as defined in former as in effect before ) executed after , and to such instruments executed on or before , and modified after , if the modification expressly provides that the amendment made by applies to such modification, see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 104(d)129 Stat. 3046

“(1)

Extension .—

The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after .
“(2)

Modifications .—

The amendments made by subsections (b) and (c) [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 101(b)128 Stat. 4013

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

section 221(a)(34)(C) of Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2013 Amendment

Pub. L. 112–240, title II, § 201(b)126 Stat. 2323

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–312, title VII, § 721(b)124 Stat. 3316

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title II, § 203(b)122 Stat. 3864

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

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 108(b)120 Stat. 2939

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 109–432, div. A, title IV, § 406(d)120 Stat. 2960

“The amendments made by subsection (a) [amending this section and sections 7443A and 7623 of this title] shall apply to information provided on or after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2004 Amendment

Pub. L. 108–357, title VII, § 703(c)118 Stat. 1548

“The amendments made by this section [amending this section] shall apply to fees and costs paid after the date of the enactment of this Act [] with respect to any judgment or settlement occurring after such date.”
, , , provided that:

Pub. L. 108–311, title III, § 307(b)118 Stat. 1179

“The amendment made by subsection (a) [amending this section] shall apply to expenses paid or incurred in taxable years beginning after .”
, , , provided that:

Effective Date of 2003 Amendment

Pub. L. 108–173, title XII, § 1201(k)117 Stat. 2479

section 223 of this title“The amendments made by this section [enacting sections 223 and 4980G of this title, amending this section and sections 106, 125, 220, 848, 3231, 3306, 3401, 4973, 4975, 6051, and 6693 of this title, and renumbering former as section 224] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 108–121, title I, § 109(c)117 Stat. 1342

section 162 of this title“The amendments made by this section [amending this section and ] shall apply to amounts paid or incurred in taxable years beginning after .”
, , , provided that:

Effective Date of 2002 Amendment

Pub. L. 107–147, title IV, § 406(c)116 Stat. 44

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2001 Amendment

Pub. L. 107–16, title IV, § 431(d)115 Stat. 69

section 222 of this titlesection 222 of this title“The amendments made by this section [enacting , amending this section and sections 86, 135, 137, 219, 221, and 469 of this title, and renumbering former as section 223] shall apply to payments made in taxable years beginning after .”
, , , provided that:

Effective Date of 1997 Amendment

Pub. L. 105–34, title II, § 202(e)111 Stat. 809

section 221 of this titlesection 6050S of this titlesection 221 of this title“The amendments made by this section [enacting , amending this section and , and renumbering former as section 222] shall apply to any qualified education loan (as defined in section 221(e)(1) of the Internal Revenue Code of 1986, as added by this section) incurred on, before, or after the date of the enactment of this Act [], but only with respect to—
“(1)
any loan interest payment due and paid after , and
“(2)
the portion of the 60-month period referred to in section 221(d) of the Internal Revenue Code of 1986 (as added by this section) after .”
, , , provided that:

Pub. L. 105–34, title IX, § 975(b)111 Stat. 898

“The amendment made by this section [amending this section] shall apply to expenses paid or incurred in taxable years beginning after .”
, , , provided that:

Effective Date of 1996 Amendment

Pub. L. 104–191, title III, § 301(j)110 Stat. 2052

section 220 of this title“The amendments made by this section [enacting sections 220 and 4980E of this title, amending this section and sections 106, 125, 848, 3231, 3306, 3401, 4973, 4975, 6051, and 6693 of this title, and renumbering former as section 221] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 104–188section 1401(c) of Pub. L. 104–188section 402 of this titleAmendment by applicable to taxable years beginning after , with retention of certain transition rules, see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13213(e)107 Stat. 475

“The amendments made by this section [amending this section and sections 67, 82, 132, 217, 1001, 1016, and 4977 of this title] shall apply to expenses incurred after ; except that the amendments made by subsection (d) [amending sections 82, 132, and 4977 of this title] shall apply to reimbursements or other payments in respect of expenses incurred after such date.”
, , , provided that:

Effective Date of 1992 Amendment

Pub. L. 102–486section 1913(c) of Pub. L. 102–486section 53 of this titleAmendment by applicable to property placed in service after , see , set out as a note under .

Pub. L. 102–318section 521(e) of Pub. L. 102–318section 402 of this titleAmendment by applicable to distributions after , see , set out as a note under .

Effective Date of 1988 Amendment

section 1001(b)(3)(A) of Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–647, title VI, § 6007(d)102 Stat. 3687

section 220 of this titlesection 220 of this titlePub. L. 99–514“The amendments made by this section [enacting , amending this section, and renumbering former as section 221] shall apply as if included in the amendments made by section 132 of the Tax Reform Act of 1986 [].”
, , , provided that:

Pub. L. 100–485, title VII, § 702(b)102 Stat. 2426

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

Effective Date of 1986 Amendment

Pub. L. 99–514section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by sections 131(b)(1) and 132(b), (c) of applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 99–514, title III, § 301(c)100 Stat. 2218

section 1202 of this title“The amendments made by this section [amending this section and sections 170, 172, 219, 220, 223, 642, 643, 691, 871, 1211, 1212, and 1402 of this title and repealing ] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 99–514, title XVIII, § 1875(c)(12)100 Stat. 2895

section 238 of Pub. L. 97–248section 241 of Pub. L. 97–248section 416 of this title“The amendments made by paragraphs (3), (4), and (6) [amending this section and sections 219 and 408 of this title] shall take effect as if included in the amendments made by section 238 of the Tax Equity and Fiscal Responsibility Act of 1982 [, see , set out as an Effective Date note under ].”
, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title IV, § 491(f)(1)98 Stat. 853

section 3107 of Title 31section 409 of Title 42“The amendments and repeals made by subsections (a), (b), and (d) [amending this section, sections 55, 72, 172, 219, 402, 403, 406, 407, 408, 412, 414, 415, 457, 2039, 2517, 3121, 3306, 3401, 4972, 4973, 4975, 6047, 6058, 6104, 6652, 7207, 7476, and 7701 of this title, , Money and Finance, and , The Public Health and Welfare, and repealing sections 405 and 409 of this title] shall apply to obligations issued after .”
, , , provided that:

Effective Date of 1983 Amendment

Pub. L. 97–354section 6(b)(1) of Pub. L. 97–354section 3761 of this titlePar. (9) as in effect before date of repeal by to remain in effect for years beginning before , see , set out as an Effective Date note under .

Effective Date of 1981 Amendment

Pub. L. 97–34, title I, § 103(d)95 Stat. 188

section 219 of this title“The amendments made by this section [enacting and amending this section and sections 85 and 105 of this title] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 97–34Pub. L. 97–34Amendment by sections 112(b)(2) and 311(h)(1) of applicable to taxable years beginning after , see sections 115 and 311(i)(1) of , set out as notes under sections 911 and 219, respectively, of this title.

Effective Date of 1980 Amendment

Pub. L. 96–608, § 3(b)94 Stat. 3551

“The amendment made by subsection (a) [amending this section] shall apply to repayments made in taxable years beginning after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 96–451section 301(d) of Pub. L. 96–451section 194 of this titleAmendment by applicable with respect to additions to capital account made after , see , set out as an Effective Date note under .

Effective Date of 1978 Amendment; Election of Prior Law

Pub. L. 95–615section 209 of Pub. L. 95–615section 911 of this titleAmendment by applicable to taxable years beginning after , with provision for election of prior law, see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455, title V, § 502(c)90 Stat. 1559

section 3402 of this title“The amendments made by this section [amending this section and ] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 94–455, title XV, § 1501(d)90 Stat. 1737

section 220 of this titlesection 220 of this titlesection 415 of this title“The amendments made by this section [enacting , amending this section and sections 219, 408, 409, 3401, 4973, and 6047 of this title, and renumbering former as section 221], other than the amendment made by subsection (b)(3), shall apply to taxable years beginning after . The amendment made by subsection (b)(3) [amending ] shall apply to years beginning after .”
, , , provided that:

Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by section 1901(a)(8), (9) of applicable with respect to taxable years beginning after , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–483, § 6(b)88 Stat. 1459

“The amendment made by this section [amending this section] applies to taxable years beginning after .”
, , , provided that:

section 2002(a)(2) of Pub. L. 93–406section 2002(i)(1) of Pub. L. 93–406section 219 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 2005(c)(9) of Pub. L. 93–406section 2005(d) of Pub. L. 93–406section 402 of this titleAmendment by applicable only with respect to distributions or payments made after , in taxable years beginning after , see , set out as a note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 531(d) of Pub. L. 91–172section 1379 of this titleAmendment by applicable with respect to taxable years of electing small business corporations beginning after , see , set out as an Effective Date note under .

Effective Date of 1964 Amendment

Pub. L. 88–272, title II, § 213(d)78 Stat. 52

section 217 of this titlesection 217 of this titlesection 3401 of this title“The amendments made by subsections (a) [enacting and renumbering former as section 218] and (b) [amending this section] shall apply to expenses incurred after , in taxable years ending after such date. The amendment made by subsection (c) [amending ] shall apply with respect to remuneration paid after the seventh day following the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1962 Amendment

Pub. L. 87–792section 8 of Pub. L. 87–792section 22 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Regulations or Guidance Clarifying Application of Educator Expense Tax Deduction

Pub. L. 116–260, div. N, title II, § 275134 Stat. 1978

“Not later than , the Secretary of the Treasury (or the Secretary’s delegate) shall by regulation or other guidance clarify that personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of COVID–19 are treated as described in section 62(a)(2)(D)(ii) of the Internal Revenue Code of 1986. Such regulations or other guidance shall apply to expenses paid or incurred after .”
, , , provided that:

Savings Provision

Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1998

Pub. L. 104–188section 1465 of Pub. L. 104–188section 401 of this titleFor provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1994

Pub. L. 102–318section 523 of Pub. L. 102–318section 401 of this titleFor provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .

Commuting Expenses

Pub. L. 95–427, § 292 Stat. 996 Pub. L. 96–167, § 293 Stat. 1275 , , , as amended by , , , provided that with respect to transportation costs paid or incurred after , and on or before , the application of sections 62, 162, and 262 and of chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer’s residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling, or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling.

Pub. L. 95–615, § 292 Stat. 3097 , , , provided that with respect to transportation costs paid or incurred after , and before , the application of sections 62, 162, and 262 and chapters 21, 23, and 24 of the Internal Revenue Code of 1954 [now 1986] to transportation expenses in traveling between a taxpayer’s residence and place of work be determined without regard to Revenue Ruling 76–453 or any other regulation, ruling or decision reaching the same or similar result, and with full regard to the rules in effect before that Revenue Ruling, and ceased to have effect on the day after pursuant to section 210(a) of that Act.