26 U.S.C. § 7703 — Determination of marital status
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 232 words · no verdicts yet
This section decides whether a person is married for specified tax rules. It generally looks at marital status at the end of the tax year, with rules for death, legal separation, and certain married people living apart from a child.
(a) General rule. For part V of subchapter B of chapter 1 and provisions referring to this subsection, marital status is determined at the close of the person's taxable year*. If the spouse dies during that year, status is determined when the spouse dies. A person legally separated under a divorce or separate-maintenance decree is not considered married.
(b) Certain married people living apart. For provisions referring to this subsection, a married person who files separately is not considered married if: (1) the person keeps a home that is the principal home for more than half the taxable year of a child defined in section 152(f)(1), and the person is entitled to a section 151 deduction for the child, or would be entitled but for section 152(e); (2) the person pays more than half the cost of keeping up the home; and (3) the spouse was not a member of that household during the last six months of the taxable year.
For purposes of part V of subchapter B of chapter 1 and those provisions of this title which refer to this subsection—
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
an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
For purposes of those provisions of this title which refer to this subsection, if—
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)),
such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
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 credit: (Added Pub. L. 99–514, title XIII, § 1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657; amended Pub. L. 100–647, title I, § 1018(u)(41), Nov. 10, 1988, 102 Stat. 3592; Pub. L. 108–311, title II, § 207(26), Oct. 4, 2004, 118 Stat. 1178.)
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2657
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3592
- 2004Amended · Pub. L. 108-311 · 118 Stat. 1178
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
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