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Special rule for married individuals filing separately and living apart

Official source

A husband and wife who—

(A) file separate returns for any taxable year, and

(B) live apart at all times during such taxable year,

shall not be treated as married individuals for purposes of this subsection.

in view

Whole section

▸rulespec code

Shown source

statutes/26/219/g.yaml

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Rules

applicable_dollar_amount_joint_base

Parameter

source: 26 USC 219(g)(3)(B)(i)

- name: applicable_dollar_amount_joint_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: In the case of a taxpayer filing a joint return, $80,000.
  versions:
    - effective_from: '1990-01-01'
      formula: '80000'

applicable_dollar_amount_other_base

Parameter

source: 26 USC 219(g)(3)(B)(ii)

- name: applicable_dollar_amount_other_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: any other taxpayer ... $50,000
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

applicable_dollar_amount_separate_base

Parameter

source: 26 USC 219(g)(3)(B)(iii)

- name: applicable_dollar_amount_separate_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: married individual filing a separate return, zero
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

spouse_not_active_participant_applicable_dollar_amount_base

Parameter

source: 26 USC 219(g)(7)(A)

- name: spouse_not_active_participant_applicable_dollar_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: shall be $150,000
  versions:
    - effective_from: '1990-01-01'
      formula: '150000'

phaseout_denominator_joint

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $20,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

phaseout_denominator_other

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $10,000
  versions:
    - effective_from: '1990-01-01'
      formula: '10000'

minimum_limitation_before_complete_phaseout

Parameter

source: 26 USC 219(g)(2)(B)

- name: minimum_limitation_before_complete_phaseout
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: No dollar limitation shall be reduced below $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

reduction_rounding_multiple

Parameter

source: 26 USC 219(g)(2)(C)

- name: reduction_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: multiple of $10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

inflation_adjustment_start_year_threshold

Parameter

source: 26 USC 219(g)(8)

- name: inflation_adjustment_start_year_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: after 2006
  versions:
    - effective_from: '1990-01-01'
      formula: '2006'

inflation_rounding_multiple

Parameter

source: 26 USC 219(g)(8)

- name: inflation_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: nearest multiple of $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

reserve_component_active_duty_exception_limit_days

Parameter

source: 26 USC 219(g)(6)(A)

- name: reserve_component_active_duty_exception_limit_days
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: in excess of 90 days
  versions:
    - effective_from: '1990-01-01'
      formula: '90'

volunteer_firefighter_accrued_benefit_limit

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_accrued_benefit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: not more than an annual benefit of $1,800
  versions:
    - effective_from: '1990-01-01'
      formula: '1800'

volunteer_firefighter_annuity_commencement_age

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_annuity_commencement_age
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: single life annuity commencing at age 65
  versions:
    - effective_from: '1990-01-01'
      formula: '65'

spouses_filing_separately_living_apart_not_treated_as_married

Derived

source: 26 USC 219(g)(4)

- name: spouses_filing_separately_living_apart_not_treated_as_married
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        husband_and_wife_file_separate_returns
        and husband_and_wife_live_apart_at_all_times_during_taxable_year

reserve_component_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(A)

- name: reserve_component_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: unless such individual has served in excess of 90 days on active duty
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        participates_in_government_plan_by_reason_of_reserve_component_service

        and active_duty_days_other_than_training_during_year <=
        reserve_component_active_duty_exception_limit_days

volunteer_firefighter_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(B)

- name: volunteer_firefighter_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        volunteer_firefighter_participates_in_government_plan_based_on_activity_as_volunteer_firefighter

        and volunteer_firefighter_accrued_annual_benefit_as_single_life_annuity_at_age_65 <=
        volunteer_firefighter_accrued_benefit_limit

active_participant_before_exceptions

Derived

source: 26 USC 219(g)(5)

- name: active_participant_before_exceptions
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        active_participant_in_section_401_a_plan_with_section_501_a_trust

        or active_participant_in_section_403_a_annuity_plan

        or
        active_participant_in_government_employee_plan_other_than_section_457_b_eligible_deferred_compensation_plan

        or active_participant_in_section_403_b_annuity_contract

        or active_participant_in_simplified_employee_pension

        or active_participant_in_simple_retirement_account

        or makes_deductible_contributions_to_section_501_c_18_trust

active_participant

Derived

source: 26 USC 219(g)

- name: active_participant
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        active_participant_before_exceptions

        and not reserve_component_participation_not_active_participant_solely_for_that_participation

        and not
        volunteer_firefighter_participation_not_active_participant_solely_for_that_participation

subsection_applies_to_individual

Derived

source: 26 USC 219(g)(1)

- name: subsection_applies_to_individual
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_active_participant_for_any_part_of_plan_year_ending_with_or_within_taxable_year

        or spouse_is_active_participant_for_any_part_of_plan_year_ending_with_or_within_taxable_year

adjusted_gross_income_for_subsection

Derived

source: 26 USC 219(g)(3)(A)

- name: adjusted_gross_income_for_subsection
  kind: derived
  entity: TaxUnit
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 219(g)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        adjusted_gross_income_after_sections_86_and_469_without_sections_85_c_135_137_221_911_or_section_219_deduction

loading…

us/statute/26/219/g/4 — Special rule for married individuals filing separately and living apart · Axiom

Special rule for married individuals filing separately and living apart

Official source

A husband and wife who—

(A) file separate returns for any taxable year, and

(B) live apart at all times during such taxable year,

shall not be treated as married individuals for purposes of this subsection.

in view

Whole section

▸rulespec code

Shown source

statutes/26/219/g.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/219/g; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

applicable_dollar_amount_joint_base

Parameter

source: 26 USC 219(g)(3)(B)(i)

- name: applicable_dollar_amount_joint_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: In the case of a taxpayer filing a joint return, $80,000.
  versions:
    - effective_from: '1990-01-01'
      formula: '80000'

applicable_dollar_amount_other_base

Parameter

source: 26 USC 219(g)(3)(B)(ii)

- name: applicable_dollar_amount_other_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: any other taxpayer ... $50,000
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

applicable_dollar_amount_separate_base

Parameter

source: 26 USC 219(g)(3)(B)(iii)

- name: applicable_dollar_amount_separate_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: married individual filing a separate return, zero
  versions:
    - effective_from: '1990-01-01'
      formula: '0'

spouse_not_active_participant_applicable_dollar_amount_base

Parameter

source: 26 USC 219(g)(7)(A)

- name: spouse_not_active_participant_applicable_dollar_amount_base
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(7)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: shall be $150,000
  versions:
    - effective_from: '1990-01-01'
      formula: '150000'

phaseout_denominator_joint

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_joint
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $20,000 in the case of a joint return
  versions:
    - effective_from: '1990-01-01'
      formula: '20000'

phaseout_denominator_other

Parameter

source: 26 USC 219(g)(2)(A)(ii)

- name: phaseout_denominator_other
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(A)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: $10,000
  versions:
    - effective_from: '1990-01-01'
      formula: '10000'

minimum_limitation_before_complete_phaseout

Parameter

source: 26 USC 219(g)(2)(B)

- name: minimum_limitation_before_complete_phaseout
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: No dollar limitation shall be reduced below $200
  versions:
    - effective_from: '1990-01-01'
      formula: '200'

reduction_rounding_multiple

Parameter

source: 26 USC 219(g)(2)(C)

- name: reduction_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: multiple of $10
  versions:
    - effective_from: '1990-01-01'
      formula: '10'

inflation_adjustment_start_year_threshold

Parameter

source: 26 USC 219(g)(8)

- name: inflation_adjustment_start_year_threshold
  kind: parameter
  dtype: Integer
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: after 2006
  versions:
    - effective_from: '1990-01-01'
      formula: '2006'

inflation_rounding_multiple

Parameter

source: 26 USC 219(g)(8)

- name: inflation_rounding_multiple
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(8)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: nearest multiple of $1,000
  versions:
    - effective_from: '1990-01-01'
      formula: '1000'

reserve_component_active_duty_exception_limit_days

Parameter

source: 26 USC 219(g)(6)(A)

- name: reserve_component_active_duty_exception_limit_days
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: in excess of 90 days
  versions:
    - effective_from: '1990-01-01'
      formula: '90'

volunteer_firefighter_accrued_benefit_limit

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_accrued_benefit_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: not more than an annual benefit of $1,800
  versions:
    - effective_from: '1990-01-01'
      formula: '1800'

volunteer_firefighter_annuity_commencement_age

Parameter

source: 26 USC 219(g)(6)(B)(ii)

- name: volunteer_firefighter_annuity_commencement_age
  kind: parameter
  dtype: Count
  source: 26 USC 219(g)(6)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: single life annuity commencing at age 65
  versions:
    - effective_from: '1990-01-01'
      formula: '65'

spouses_filing_separately_living_apart_not_treated_as_married

Derived

source: 26 USC 219(g)(4)

- name: spouses_filing_separately_living_apart_not_treated_as_married
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        husband_and_wife_file_separate_returns
        and husband_and_wife_live_apart_at_all_times_during_taxable_year

reserve_component_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(A)

- name: reserve_component_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
            excerpt: unless such individual has served in excess of 90 days on active duty
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        participates_in_government_plan_by_reason_of_reserve_component_service

        and active_duty_days_other_than_training_during_year <=
        reserve_component_active_duty_exception_limit_days

volunteer_firefighter_participation_not_active_participant_solely_for_that_participation

Derived

source: 26 USC 219(g)(6)(B)

- name: volunteer_firefighter_participation_not_active_participant_solely_for_that_participation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(6)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        volunteer_firefighter_participates_in_government_plan_based_on_activity_as_volunteer_firefighter

        and volunteer_firefighter_accrued_annual_benefit_as_single_life_annuity_at_age_65 <=
        volunteer_firefighter_accrued_benefit_limit

active_participant_before_exceptions

Derived

source: 26 USC 219(g)(5)

- name: active_participant_before_exceptions
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        active_participant_in_section_401_a_plan_with_section_501_a_trust

        or active_participant_in_section_403_a_annuity_plan

        or
        active_participant_in_government_employee_plan_other_than_section_457_b_eligible_deferred_compensation_plan

        or active_participant_in_section_403_b_annuity_contract

        or active_participant_in_simplified_employee_pension

        or active_participant_in_simple_retirement_account

        or makes_deductible_contributions_to_section_501_c_18_trust

active_participant

Derived

source: 26 USC 219(g)

- name: active_participant
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        active_participant_before_exceptions

        and not reserve_component_participation_not_active_participant_solely_for_that_participation

        and not
        volunteer_firefighter_participation_not_active_participant_solely_for_that_participation

subsection_applies_to_individual

Derived

source: 26 USC 219(g)(1)

- name: subsection_applies_to_individual
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 219(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        individual_is_active_participant_for_any_part_of_plan_year_ending_with_or_within_taxable_year

        or spouse_is_active_participant_for_any_part_of_plan_year_ending_with_or_within_taxable_year

adjusted_gross_income_for_subsection

Derived

source: 26 USC 219(g)(3)(A)

- name: adjusted_gross_income_for_subsection
  kind: derived
  entity: TaxUnit
  dtype: Money
  unit: USD
  period: Year
  source: 26 USC 219(g)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/219/g
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        adjusted_gross_income_after_sections_86_and_469_without_sections_85_c_135_137_221_911_or_section_219_deduction