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Married couples must file joint return

If the taxpayer is married at the close of the taxable year, the deduction shall be allowed under subsection (a) only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.

in view

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statutes/26/221.yaml

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Rules

statutory_student_loan_interest_deduction_cap

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_deduction_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: shall not exceed $2,500
  versions:
    - effective_from: '1990-01-01'
      formula: '2500'

statutory_student_loan_interest_phaseout_threshold_other_return

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_phaseout_threshold_other_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $50,000 ($100,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

statutory_student_loan_interest_phaseout_threshold_joint_return

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_phaseout_threshold_joint_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $50,000 ($100,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '100000'

student_loan_interest_phaseout_range_other_return

Parameter

source: 26 USC 221(b)

- name: student_loan_interest_phaseout_range_other_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $15,000 ($30,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '15000'

student_loan_interest_phaseout_range_joint_return

Parameter

source: 26 USC 221(b)

- name: student_loan_interest_phaseout_range_joint_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $15,000 ($30,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '30000'

student_loan_interest_deduction_before_income_phaseout

Derived

source: 26 USC 221(a), (b)

- name: student_loan_interest_deduction_before_income_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 221(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: interest paid by the taxpayer during the taxable year on any qualified education loan
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/221#statutory_student_loan_interest_deduction_cap
            output: statutory_student_loan_interest_deduction_cap
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(max(0, qualified_education_loan_interest_paid_by_taxpayer),
        statutory_student_loan_interest_deduction_cap)

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us/statute/26/221/e/2 — Married couples must file joint return · Axiom

Married couples must file joint return

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/221.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/221; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

statutory_student_loan_interest_deduction_cap

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_deduction_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: shall not exceed $2,500
  versions:
    - effective_from: '1990-01-01'
      formula: '2500'

statutory_student_loan_interest_phaseout_threshold_other_return

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_phaseout_threshold_other_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $50,000 ($100,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '50000'

statutory_student_loan_interest_phaseout_threshold_joint_return

Parameter

source: 26 USC 221(b)

- name: statutory_student_loan_interest_phaseout_threshold_joint_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $50,000 ($100,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '100000'

student_loan_interest_phaseout_range_other_return

Parameter

source: 26 USC 221(b)

- name: student_loan_interest_phaseout_range_other_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $15,000 ($30,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '15000'

student_loan_interest_phaseout_range_joint_return

Parameter

source: 26 USC 221(b)

- name: student_loan_interest_phaseout_range_joint_return
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 221(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: $15,000 ($30,000 in the case of a joint return)
  versions:
    - effective_from: '1990-01-01'
      formula: '30000'

student_loan_interest_deduction_before_income_phaseout

Derived

source: 26 USC 221(a), (b)

- name: student_loan_interest_deduction_before_income_phaseout
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 221(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/221
            excerpt: interest paid by the taxpayer during the taxable year on any qualified education loan
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/221#statutory_student_loan_interest_deduction_cap
            output: statutory_student_loan_interest_deduction_cap
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(max(0, qualified_education_loan_interest_paid_by_taxpayer),
        statutory_student_loan_interest_deduction_cap)