§ 7703. — Determination of marital status.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7703]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 79--DEFINITIONS
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 151(c)(3)) 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 paragraph (2) or (4) of 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.
(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.)
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
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.
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; title
42 section 1395r.
