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Title 26 — Internal Revenue CodeRelease 119-73

§7703 Determination of Marital Status

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 79— DEFINITIONS › § 7703

Last updated Apr 6, 2026|Official source

Summary

Whether you count as married for tax purposes is decided as of the last day of your tax year, or, if your spouse dies during the year, as of the date of death. If you are legally separated under a divorce or separate maintenance decree, you are not considered married. A special rule covers a married person who files a separate return: if you keep up a home that is the main residence of your child for more than half the year, pay more than half the cost of that household, and your spouse did not live there during the last 6 months of the year, you are treated as not married.

Full Legal Text

Title 26, §7703

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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,

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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

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 Subsidiaries

Effective Date

of 2004 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7703

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73