26 U.S.C. § 7703 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7703. Determination of marital status
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(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 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.
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