26-U.S.C.-7703
§7703 – Determination of Marital Status
Pathway
Title 26 > Subtitle F > Chapter 79 > Section 7703
Details
- Reference: Section 7703
- Legend: §7703 – Determination of Marital Status
- USCode Year: 2013
Provision Content
(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 individuals spouse is not a member of such household,
such individual shall not be considered as married.
(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.)
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—Subsec. (b)(1). Pub. L. 108–311 substituted 152(f)(1) for 151(c)(3) and struck out paragraph (2) or (4) of before section 152(e)),.
1988—Subsec. (b)(1). Pub. L. 100–647 substituted section 151(c)(3) for section 151(e)(3).
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-7622 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-7622, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
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