26 U.S.C. § 7703
§ 7703. Determination of marital status
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1986 by the Tax Reform Act of 1986. Last changed October 4, 2004 by the Public Law 108-311.
Every change, newest first (3)
- October 4, 2004Public Law 108-311
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- October 22, 1986Tax Reform Act of 1986 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.