US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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.

Pub. L. 99–514, title XIII, § 1301(j)(2)(A)100 Stat. 2657Pub. L. 100–647, title I, § 1018(u)(41)102 Stat. 3592Pub. L. 108–311, title II, § 207(26)118 Stat. 1178(Added , , ; amended , , ; , , .)

Editorial Notes

Prior Provisions

section 143 of this titlePub. L. 99–514Provisions relating to determination of marital status were formerly contained in , prior to enactment of this section by .

Amendments

Pub. L. 108–3112004—Subsec. (b)(1). substituted “152(f)(1)” for “151(c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.

Pub. L. 100–6471988—Subsec. (b)(1). substituted “section 151(c)(3)” for “section 151(e)(3)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Pub. L. 108–311section 208 of Pub. L. 108–311section 2 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1988 Amendment

Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Effective Date

Pub. L. 99–514section 141 of this titleSection applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .