§ 7703. Determination of marital status

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 title XIII § 1301(j)(2)(A) · 100 Stat. 2085

   Enacted · 26 U.S.C. § 7703

   Added Pub. L. 99–514, title XIII, § 1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657

   Source evidence

   Code source credit
   Added Pub. L. 99–514, title XIII, § 1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657

   Enacted provision · exact public law section
   (A) In general.— Chapter 79 (relating to definitions) is amended by adding at the end thereof the following new section: “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(e)(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.”

2. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 title I § 1018(u)(41) · 102 Stat. 3342

   Substituted · 26 U.S.C. § 7703(b)(1)

   Pub. L. 100–647 substituted “section 151(c)(3)” for “section 151(e)(3)”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 100–647 substituted “section 151(c)(3)” for “section 151(e)(3)”.

   Enacted provision · exact public law section
   (41) Subsection (b) of section 7703 of the 1986 Code is amended by striking out “section 151(e)(3)” and inserting in lieu thereof “section 151(c)(3)”.

3. 2004

   Working Families Tax Relief Act of 2004

   Pub. L. 108–311 title II § 207(26) · 118 Stat. 1166

   1. Substituted · 26 U.S.C. § 7703(b)(1)

      Pub. L. 108–311 substituted “152(f)(1)” for “151(c)(3)”

   2. Struck · 26 U.S.C. § 7703(b)(1)

      Pub. L. 108–311 struck out “paragraph (2) or (4) of” before “section 152(e)),”

   Source evidence

   Code amendment note
   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)),”.

   Enacted provision · exact public law section
   (26) Section 7703(b)(1) is amended— (A) by striking “151(c)(3)” and inserting “152(f)(1)”, and (B) by striking “paragraph (2) or (4) of”.

   Effective date note
   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.

4 of 4 references resolved to an enrolled provision