U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 79— DEFINITIONS

26 U.S.C. § 7703

Determination of marital status

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(a) General ruleFor 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 apartFor 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.(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.)Editorial NotesPrior 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)”.

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1998–2021 · leading case: In re the Marriage of Witherly, 867 N.W.2d 856 (Iowa Ct. App. 2015).
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In re the Marriage of Witherly, 867 N.W.2d 856 (Iowa Ct. App. 2015). · cites it 2× “See 26 U.S.C. § 7703 (a); 3 see also Treas. Reg.”
Quijano v. Quijano, 347 S.W.3d 345 (Tex. App.—Houston [14th Dist.] 2011). “2d at 696 (citing 26 U.S.C. § 7703 (a)). 9 . The two code sections in question, 26 U.”
Kimsey v. Kimsey, 965 S.W.2d 690 (Tex. App.—El Paso 1998). “26 U.S.C.A. § 7703 (a)(West 1989). As a result, each spouse is still liable for taxes on half of the community income for the part of the year before dissolution.”
Bartholomew v. Dist. of Columbia Off. of Tax & Revenue, 78 A.3d 309 (D.C. 2013). · cites it 3× “To be eligible to file as head of household, a taxpayer must be unmarried or qualify under 26 U.S.C. § 7703 (b), which treats a married taxpayer as “unmarried” if he or she meets three conditions: (1) an individual who is married .”
In re Aprea, 368 B.R. 558 (Bankr. E.D. Tex. 2007). “See also 26 U.S.C. § 7703 (providing rules for the determination of a taxpayer’s marital status).”
Mueller v. Comm'r, 39 F. App'x 437 (7th Cir. 2002). “Mueller did not try to have his same-sex relationship recognized as a marriage under Illinois law, and thus the Defense of Marriage Act was not implicated.”
Von Argyle v. Comm'r IRS, 397 F. App'x 823 (3d Cir. 2010). “” 26 U.S.C. § 7703 (a)(2). Because Argyle was neither divorced nor a party to a decree of separate maintenance, the Tax Court concluded that he was not entitled to single filing status.”
Guillermo Orestes Puente v. Alicia Marie Puente, No. 01-19-00952-CV (Tex. App.—Houston [1st Dist.] Apr. 15, 2021). · cites it 2× “6013–4; 26 U.S.C. § 7703 (a); Kimsey v. Kimsey, 965 S.”
Gachette v. Comm'r, 2017 T.C. Summary Opinion 59 (Tax Ct. 2017). · cites it 2× “A married individual may nonetheless be considered unmarried for Federal income tax purposes where the following four-part test is met: (1) the individual files a separate return; (2) for more than one-half of the taxable year the individual maintains as his home a household…”
In re the Marriage of Brian Witherly & Maura Witherly Upon the Petition of Brian Witherly, petitioner-appellant/cross-appellee, & Concerning Maura Witherly, respondent-appellee/cross-appellant., No. 14-0334 (Iowa Ct. App. Mar. 25, 2015). “See 26 U.S.C. § 7703 (b). No argument has been made that this section applies.”
Freyre v. United States, 135 F. App'x 863 (6th Cir. 2005). “” 26 U.S.C. § 7703 (a)(2). In' order to determine *866 whether Taxpayer was “legally separated,” the Court looks to state law.”
Guillermo Quijano, Jr. v. Marita Quijano, No. 14-10-00567-CV (Tex. App.—Houston [14th Dist.] July 28, 2011). “2d at 696 (citing 26 U.S.C. § 7703 (a)). [9] The two code sections in question, 26 U.”
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