Internal Revenue Code:Sec. 7703. Determination of marital status

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 79 - DEFINITIONS
     

Statute

    Sec. 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.
 

Sources

    (Added Pub. L. 99-514, title XIII, Sec. 1301(j)(2)(A), Oct. 22,
    1986, 100 Stat. 2657; amended Pub. L. 100-647, title I, Sec.
    1018(u)(41), Nov. 10, 1988, 102 Stat. 3592.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Provisions relating to determination of marital status were
    formerly contained in section 143 of this title, prior to enactment
    of this section by Pub. L. 99-514.
                                 AMENDMENTS

     2004 - Pub.L. 108-311 Sec. 207 (26). Section 7703(b)(1) is amended--
     by striking ``151(c)(3)'' and inserting ``152(f)(1)'', and
     by striking ``paragraph (2) or (4) of''.

      1988 - Subsec. (b)(1). Pub. L. 100-647 substituted ''section
    151(c)(3)'' for ''section 151(e)(3)''.
                      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
      Section 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 1, 2, 22, 24, 25A, 32,
    55, 62, 63, 68, 86, 135, 151, 152, 153, 194, 221, 222, 879, 1044,
    1202, 1398, 3402, 6012, 6103, 6654 of this title; title 38 section
    1503.