# § 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—
such individual shall not be considered as married.
**(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,
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**Source Credit**: (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 Notes
### Prior Provisions
Provisions relating to determination of marital status were formerly contained in , prior to enactment of this section by .
### Amendments
2004—Subsec. (b)(1). substituted “152(f)(1)” for “151(c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.
1988—Subsec. (b)(1). substituted “section 151(c)(3)” for “section 151(e)(3)”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2004 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1988 Amendment
Amendment 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
Section 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 .