26 U.S.C. § 7703
Determination of marital status
# (a) General rule
For purposes of part V of subchapter B of chapter 1 and those provisions of this title which refer to this subsection— (1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and (2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
# (b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if— (1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for section 152(e)), (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and (3) during the last 6 months of the taxable year, such individual’s spouse is not a member of such household, such individual shall not be considered as married.
Source: view the official text
Cited by 45
- 26 CFR § 1.1(i)-1T — Questions and answers relating to the tax on unearned income certain minor children (Temporary).
- 26 CFR § 1.1411-1 — General rules.
- 26 CFR § 1.179-2 — Limitations on amount subject to section 179 election.
- 26 CFR § 1.21-3 — Special rules applicable to married taxpayers.
- 26 CFR § 1.224-1 — Qualified tips.
- 26 CFR § 1.25A-1 — Calculation of education tax credit and general eligibility requirements.
- 26 CFR § 1.25A-5 — Special rules relating to characterization and timing of payments.
- 26 CFR § 1.32-2 — Earned income credit for taxable years beginning after December 31, 1978.
- 26 CFR § 1.36B-2 — Eligibility for premium tax credit.
- 26 CFR § 1.36B-4 — Reconciling the premium tax credit with advance credit payments.
- 26 CFR § 1.469-5T — Material participation (temporary).
- 26 CFR § 1.5000A-1 — Maintenance of minimum essential coverage and liability for the shared responsibility payment.
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- 26 CFR § 1.6015-3 — Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
- 26 CFR § 1.9300-1 — Reduction in taxable income for housing displaced individuals.
- 26 U.S.C. § 1 — Tax imposed
- 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
- 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
- 26 U.S.C. § 1398 — Rules relating to individuals’ title 11 cases
- 26 U.S.C. § 1401 — Rate of tax
- 26 U.S.C. § 1411 — Imposition of tax
- 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
- 26 U.S.C. § 152 — Dependent defined
- 26 U.S.C. § 153 — Cross references
- 26 U.S.C. § 194 — Treatment of reforestation expenditures
- 26 U.S.C. § 2 — Definitions and special rules
- 26 U.S.C. § 22 — Credit for the elderly and the permanently and totally disabled
- 26 U.S.C. § 221 — Interest on education loans
- 26 U.S.C. § 224 — Qualified tips
- 26 U.S.C. § 225 — Qualified overtime compensation
- 26 U.S.C. § 24 — Child tax credit
- 26 U.S.C. § 25A — American Opportunity and Lifetime Learning credits
- 26 U.S.C. § 3101 — Rate of tax
- 26 U.S.C. § 32 — Earned income
- 26 U.S.C. § 3402 — Income tax collected at source
- 26 U.S.C. § 36 — First-time homebuyer credit
- 26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
- 26 U.S.C. § 45AA — Military spouse retirement plan eligibility credit for small employers
- 26 U.S.C. § 55 — Alternative minimum tax imposed
- 26 U.S.C. § 6012 — Persons required to make returns of income
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 62 — Adjusted gross income defined
- 26 U.S.C. § 63 — Taxable income defined
- 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
- 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
- 26 U.S.C. § 879 — Tax treatment of certain community income in the case of nonresident alien individuals
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