Internal Revenue Code:Sec. 2. Definitions and special rules
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
Statute
Sec. 2. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term ''surviving spouse'' means
a taxpayer -
(A) whose spouse died during either of his two taxable years
immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes
for the taxable year the principal place of abode (as a member
of such household) of a dependent
(i) who (within the meaning of section 152, determined without
regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof)
is a son, stepson, daughter, or stepdaughter of the taxpayer,
and
(ii) with respect to whom the taxpayer is entitled to a
deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered
as maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a
taxpayer shall not be considered to be a surviving spouse -
(A) if the taxpayer has remarried at any time before the
close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his
spouse died, a joint return could have been made under the
provisions of section 6013 (without regard to subsection (a)(3)
thereof).
(3) Special rule where deceased spouse was in missing status
If an individual was in a missing status (within the meaning of
section 6013(f)(3)) as a result of service in a combat zone (as
determined for purposes of section 112) and if such individual
remains in such status until the date referred to in subparagraph
(A) or (B), then, for purposes of paragraph (1)(A), the date on
which such individual died shall be treated as the earlier of the
date determined under subparagraph (A) or the date determined
under subparagraph (B):
(A) the date on which the determination is made under section
556 of title 37 of the United States Code or under section 5566
of title 5 of such Code (whichever is applicable) that such
individual died while in such missing status, or
(B) except in the case of the combat zone designated for
purposes of the Vietnam conflict, the date which is 2 years
after the date designated under section 112 as the date of
termination of combatant activities in that zone.
(b) Definition of head of household
(1) In general
For purposes of this subtitle, an individual shall be
considered a head of a household if, and only if, such individual
is not married at the close of his taxable year, is not a
surviving spouse (as defined in subsection (a)), and either -
(A) maintains as his home a household which constitutes for
more than one-half of such taxable year the principal place of
abode, as a member of such household, of -
(i) a qualifying child of the individual (as
defined in section 152(c), determined without
regard to section 152(e)), but not if such child--
(I) is married at the close of the
taxpayer's taxable year, and
(II) is not a dependent of such
individual by reason of section
152(b)(2) or 152(b)(3), or both, or
(ii) any other person who is a dependent of the taxpayer,
if the taxpayer is entitled to a deduction for the taxable
year for such person under section 151, or
(B) maintains a household which constitutes for such taxable
year the principal place of abode of the father or mother of
the taxpayer, if the taxpayer is entitled to a deduction for
the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered
as maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
such individual.
(2) Determination of status
For purposes of this subsection -
(A) an individual who is legally separated from his spouse
under a decree of divorce or of separate maintenance shall not
be considered as married;
(B) a taxpayer shall be considered as not married at the
close of his taxable year if at any time during the taxable
year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of
his taxable year if his spouse (other than a spouse described
in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a
taxpayer shall not be considered to be a head of a household -
(A) if at any time during the taxable year he is a
nonresident alien; or
(B) by reason of an individual who would not be a dependent
for the taxable year but for -
(i) subparagraph (H) of section 152(d)(2), or
(ii) paragraph (3) of section 152(d).
(c) Certain married individuals living apart
For purposes of this part, an individual shall be treated as not
married at the close of the taxable year if such individual is so
treated under the provisions of section 7703(b).
(d) Nonresident aliens
In the case of a nonresident alien individual, the taxes imposed
by sections 1 and 55 shall apply only as provided by section 871 or
877.
(e) Cross reference
For definition of taxable income, see section 63.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88-272, title I, Sec.
112(b), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, title VIII,
Sec. 803(b), Dec. 30, 1969, 83 Stat. 682; Pub. L. 93-597, Sec.
3(b), Jan. 2, 1975, 88 Stat. 1951; Pub. L. 94-455, title XIX, Sec.
1901(a)(1), (b)(9), Oct. 4, 1976, 90 Stat. 1764, 1795; Pub. L.
94-569, Sec. 3(a), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97-448,
title III, Sec. 307(a), Jan. 12, 1983, 96 Stat. 2407; Pub. L.
98-369, div. A, title IV, Sec. 423(c)(2), July 18, 1984, 98 Stat.
801; Pub. L. 99-514, title XIII, Sec. 1301(j)(10), title XVII, Sec.
1708(a)(1), Oct. 22, 1986, 100 Stat. 2658, 2782; Pub. L. 100-647,
title I, Sec. 1007(g)(13)(A), Nov. 10, 1988, 102 Stat. 3436.)
Miscellaneous
AMENDMENTS
2004 - Pub. L. 108-311 Sec. 202 amends subclause (b)(1)(A)(i)
for definition of Head of Household; Sec. 207(1) amends
subclause (a)(1)(B)(i).
1988 - Subsec. (d). Pub. L. 100-647 substituted ''the taxes
imposed by sections 1 and 55'' for ''the tax imposed by section
1''.
1986 - Subsec. (a)(3)(B). Pub. L. 99-514, Sec. 1708(a)(1),
amended subpar. (B) generally. Prior to amendment, subpar. (B)
read as follows: ''the date which is -
''(i) December 31, 1982, in the case of service in the combat
zone designated for purposes of the Vietnam conflict, or
''(ii) 2 years after the date designated under section 112 as
the date of termination of combatant activities in that zone, in
the case of any combat zone other than that referred to in clause
(i).''
Subsec. (c). Pub. L. 99-514, Sec. 1301(j)(10), substituted
''section 7703(b)'' for ''section 143(b)''.
1984 - Subsec. (b)(1)(A). Pub. L. 98-369, Sec. 423(c)(2)(A),
substituted ''which constitutes for more than one-half of such
taxable year'' for ''which constitutes for such taxable year''.
Subsec. (b)(1)(A)(i). Pub. L. 98-369, Sec. 423(c)(2)(B), inserted
''(or would be so entitled but for paragraph (2) or (4) of section
152(e))''.
1983 - Subsec. (a)(3)(B)(i). Pub. L. 97-448 substituted
''December 31, 1982'' for ''January 2, 1978''.
1976 - Subsec. (a)(3)(B). Pub. L. 94-569 substituted ''the date
which is'' for ''the date which is 2 years after'' in provisions
preceding cl. (i), substituted ''January 2, 1978'' for ''the date
of the enactment of this paragraph'' in cl. (i), and substituted
''2 years after the date'' for ''the date'' in cl. (ii).
Subsec. (b)(3)(B)(ii). Pub. L. 94-455, Sec. 1901(b)(9),
redesignated cl. (iii) as (ii) and struck out former cl. (ii) which
provided that an individual who was a dependent solely by reason of
par. (10) of section 152(a) would not be considered as a head of a
household.
Subsec. (c). Pub. L. 94-455, Sec. 1901(a)(1), substituted ''shall
be treated as not married at the close of the taxable year'' for
''shall not be considered as married''.
1975 - Subsec. (a)(3). Pub. L. 93-597 added par. (3).
1969 - Subsec. (a). Pub. L. 91-172 redesignated subsec. (b) as
(a). See sec. 1(a) of this title.
Subsec. (b). Pub. L. 91-172 redesignated provisions of former
section 1(b)(2) to (4) of this title as subsec. (b). Former subsec.
(b) redesignated (a), with minor changes.
Subsec. (c). Pub. L. 91-172 added subsec. (c).
Subsec. (d). Pub. L. 91-172 redesignated as subsec. (d)
provisions of former section 1(d) with minor changes.
Subsec. (e). Pub. L. 91-172 redesignated as subsec. (e)
provisions of former section 1(e).
1964 - Subsec. (a). Pub. L. 88-272 inserted reference to section
141.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1301(j)(10) of Pub. L. 99-514 applicable to
bonds issued after Aug. 15, 1986, except as otherwise provided, see
sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective
Date; Transitional Rules note under section 141 of this title.
Section 1708(b) of Pub. L. 99-514 provided that: ''The amendments
made by this section (amending this section and sections 692, 6013,
and 7508 of this title) shall apply to taxable years beginning
after December 31, 1982.''
EFFECTIVE DATE OF 1984 AMENDMENT
Section 423(d) of Pub. L. 98-369 provided that: ''The amendments
made by this section (amending this section and sections 43, 44A,
105, 143, 152, and 213 of this title) shall apply to taxable years
beginning after December 31, 1984.''
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1901(d) of Pub. L. 94-455 provided that: ''Except as
otherwise expressly provided in this section, the amendments made
by this section (see Tables for classification) shall apply with
respect to taxable years beginning after December 31, 1976. The
amendments made by subsections (a)(29) and (b)(10) shall apply with
respect to taxable years ending after the date of the enactment of
this Act (Oct. 4, 1976).''
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 93-597 applicable to taxable years ending on
or after Feb. 28, 1961, see section 3(c) of Pub. L. 93-597, set out
as a note under section 6013 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1970, except that subsec. (c) is applicable to
taxable years beginning after Dec. 31, 1969, see section 803(f) of
Pub. L. 91-172, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of
this title, effective with respect to taxable years beginning after
Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note
under section 1 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1, 32, 63, 151, 3402,
6012, 6013 of this title; title 20 sections 1087nn, 1087oo, 1087qq;
title 38 section 1503.
