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us/statute/26/7703 — Determination of marital status · Axiom

Determination of marital status

8 rulesAll 2 subsections

Official source

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(a) General rule

(a)General rule∀ 2#

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.

(a)(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

(a)(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∀ 5#

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.

(b)(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)),

(b)(2)#

in view

Whole section

Encodings · 8

living_apart_child_of_tax_unit26 USC § 7703 · data_relation

name: living_apart_child_of_tax_unit
kind: data_relation
data_relation:
  predicate: living_apart_child_of_tax_unit
  arity: 2
  arguments:
    - TaxUnit
    - Person

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child_principal_abode_fraction_threshold26 USC § 7703 (b) · parameter

26 USC 7703(b)(1)

name: child_principal_abode_fraction_threshold
kind: parameter
dtype: Rate
source: 26 USC 7703(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            constitutes for more than one-half of the taxable year the principal
            place of abode of a child
versions:
  - effective_from: '2026-01-01'
    formula: 1 / 2

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household_cost_fraction_threshold26 USC § 7703 (b) · parameter

26 USC 7703(b)(2)

name: household_cost_fraction_threshold
kind: parameter
dtype: Rate
source: 26 USC 7703(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            such individual furnishes over one-half of the cost of maintaining
            such household during the taxable year
versions:
  - effective_from: '2026-01-01'
    formula: 1 / 2

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spouse_absence_period_months26 USC § 7703 (b) · parameter

26 USC 7703(b)(3)

name: spouse_absence_period_months
kind: parameter
dtype: Integer
source: 26 USC 7703(b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            during the last 6 months of the taxable year, such individual’s
            spouse is not a member of such household
versions:
  - effective_from: '2026-01-01'
    formula: '6'

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taxpayer_married_under_general_rule26 USC § 7703 (a) · derived

26 USC 7703(a)

name: taxpayer_married_under_general_rule
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 7703(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            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
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            an individual legally separated from his spouse under a decree of
            divorce or of separate maintenance shall not be considered as
            married
versions:
  - effective_from: '2026-01-01'
    formula: |-
      (
          (spouse_dies_during_taxable_year and taxpayer_married_at_time_of_spouse_death)
          or (
              not spouse_dies_during_taxable_year
              and taxpayer_married_at_close_of_taxable_year
          )
      )
      and not legally_separated_under_decree_of_divorce_or_separate_maintenance

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living_apart_child_has_required_abode_and_deduction26 USC § 7703 (b) · derived

26 USC 7703(b)(1)

name: living_apart_child_has_required_abode_and_deduction
kind: derived
entity: Person
dtype: Judgment
period: Year
source: 26 USC 7703(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            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))
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/151#exemption_individual_eligible
          output: exemption_individual_eligible
          hash: >-
            sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
versions:
  - effective_from: '2026-01-01'
    formula: >-
      person_is_child_within_federal_tax_child_definition

      and taxpayer_household_is_child_principal_place_of_abode

      and child_principal_abode_fraction_of_taxable_year >
      child_principal_abode_fraction_threshold

      and (
          exemption_individual_eligible
          or would_be_entitled_to_child_deduction_but_for_parent_release_rule
      )

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taxpayer_not_considered_married_when_living_apart26 USC § 7703 (b) · derived

26 USC 7703(b)

name: taxpayer_not_considered_married_when_living_apart
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 7703(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            if an individual who is married (within the meaning of subsection
            (a)) and who files a separate return maintains as his home a
            household ... such individual furnishes over one-half of the cost
            ... during the last 6 months ... such individual’s spouse is not a
            member of such household, such individual shall not be considered as
            married
versions:
  - effective_from: '2026-01-01'
    formula: >-
      taxpayer_married_under_general_rule

      and taxpayer_files_separate_return

      and taxpayer_maintains_household_as_home

      and count_where(living_apart_child_of_tax_unit,
      living_apart_child_has_required_abode_and_deduction) > 0

      and taxpayer_household_cost_fraction_furnished >
      household_cost_fraction_threshold

      and spouse_not_member_of_household_final_month_count >=
      spouse_absence_period_months

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taxpayer_considered_married_after_living_apart_rule26 USC § 7703 (a) · derived

26 USC 7703(a), (b)

name: taxpayer_considered_married_after_living_apart_rule
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 7703(a), (b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/7703
          text: >-
            an individual legally separated ... shall not be considered as
            married; if ... such individual shall not be considered as married
versions:
  - effective_from: '2026-01-01'
    formula: |-
      taxpayer_married_under_general_rule
      and not taxpayer_not_considered_married_when_living_apart

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▸rulespec code

Shown source

statutes/26/7703.yaml

Displaying the canonical repository encoding.

Rules

Data relation living_apart_child_of_tax_unit

#living_apart_child_of_tax_unit

Data Relation

predicate: living_apart_child_of_tax_unit
arity: 2

- name: living_apart_child_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: living_apart_child_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

child_principal_abode_fraction_threshold

Parameter(b) in text ↖

source: 26 USC 7703(b)(1)

- name: child_principal_abode_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              constitutes for more than one-half of the taxable year the principal place of abode of
              a child
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

household_cost_fraction_threshold

Parameter(b) in text ↖

source: 26 USC 7703(b)(2)

- name: household_cost_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              such individual furnishes over one-half of the cost of maintaining such household
              during the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

spouse_absence_period_months

Parameter(b) in text ↖

source: 26 USC 7703(b)(3)

- name: spouse_absence_period_months
  kind: parameter
  dtype: Integer
  source: 26 USC 7703(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              during the last 6 months of the taxable year, such individual’s spouse is not a member
              of such household
  versions:
    - effective_from: '2026-01-01'
      formula: '6'

taxpayer_married_under_general_rule

Derived(a) in text ↖

source: 26 USC 7703(a)

- name: taxpayer_married_under_general_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated from his spouse under a decree of divorce or of
              separate maintenance shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            (spouse_dies_during_taxable_year and taxpayer_married_at_time_of_spouse_death)
            or (
                not spouse_dies_during_taxable_year
                and taxpayer_married_at_close_of_taxable_year
            )
        )
        and not legally_separated_under_decree_of_divorce_or_separate_maintenance

living_apart_child_has_required_abode_and_deduction

Derived(b) in text ↖

source: 26 USC 7703(b)(1)

- name: living_apart_child_has_required_abode_and_deduction
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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))
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        person_is_child_within_federal_tax_child_definition

        and taxpayer_household_is_child_principal_place_of_abode

        and child_principal_abode_fraction_of_taxable_year >
        child_principal_abode_fraction_threshold

        and (
            exemption_individual_eligible
            or would_be_entitled_to_child_deduction_but_for_parent_release_rule
        )

taxpayer_not_considered_married_when_living_apart

Derived(b) in text ↖

source: 26 USC 7703(b)

- name: taxpayer_not_considered_married_when_living_apart
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              if an individual who is married (within the meaning of subsection (a)) and who files a
              separate return maintains as his home a household ... such individual furnishes over
              one-half of the cost ... during the last 6 months ... such individual’s spouse is not
              a member of such household, such individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        taxpayer_married_under_general_rule

        and taxpayer_files_separate_return

        and taxpayer_maintains_household_as_home

        and count_where(living_apart_child_of_tax_unit,
        living_apart_child_has_required_abode_and_deduction) > 0

        and taxpayer_household_cost_fraction_furnished > household_cost_fraction_threshold

        and spouse_not_member_of_household_final_month_count >= spouse_absence_period_months

taxpayer_considered_married_after_living_apart_rule

Derived(a) in text ↖

source: 26 USC 7703(a), (b)

- name: taxpayer_considered_married_after_living_apart_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated ... shall not be considered as married; if ... such
              individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_married_under_general_rule
        and not taxpayer_not_considered_married_when_living_apart

▸citations (3)

References

This rule cites 3 other rules.

26 USC § 152 (f)(1)inferredUS Federal › Statutes › Title 26 › § 152 › (f)(1)
26 USC § 151inferredUS Federal › Statutes › Title 26 › § 151
26 USC § 152 (e)inferredUS Federal › Statutes › Title 26 › § 152 › (e)