Married individuals filing separately
(A) In general
(A)In general#
Except as provided in subparagraph (B), in the case of any married individual filing a separate return, this subsection shall be applied by substituting—
(i) “$12,500” for “$25,000” each place it appears,
(ii) “$50,000” for “$100,000” in paragraph (3)(A), and
(iii) “$100,000” for “$200,000” in paragraph (3)(B).
(A)(i)#
“$12,500” for “$25,000” each place it appears,
(A)(ii)#
“$50,000” for “$100,000” in paragraph (3)(A), and
(A)(iii)#
“$100,000” for “$200,000” in paragraph (3)(B).
(B)Taxpayers not living apart#
This subsection shall not apply to a taxpayer who—
(i) is a married individual filing a separate return for any taxable year, and
(ii) does not live apart from his spouse at all times during such taxable year.
(B)(i)#
is a married individual filing a separate return for any taxable year, and
(B)(ii)#
does not live apart from his spouse at all times during such taxable year.