name: standard_deduction_ineligible
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 63(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/63/c/6
          excerpt: the standard deduction shall be zero
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/A
          excerpt: >-
            a married individual filing a separate return where either spouse
            itemizes deductions
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/B
          excerpt: a nonresident alien individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/C
          excerpt: >-
            an individual making a return under section 443(a)(1) for a period
            of less than 12 months on account of a change in his annual
            accounting period
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/D
          excerpt: an estate or trust, common trust fund, or partnership
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/443/a/1#annual_accounting_period_change_with_secretary_approval
          output: annual_accounting_period_change_with_secretary_approval
          hash: >-
            sha256:0a652578d31c44182e5a1706434b7a4acce3474d5e482d51f1bf3be0c6d1dd15
versions:
  - effective_from: '2018-01-01'
    formula: >-
      married_individual_filing_separate_return_where_either_spouse_itemizes_deductions

      or nonresident_alien_individual

      or (
        annual_accounting_period_change_with_secretary_approval
        and return_period_less_than_12_months_due_to_accounting_period_change
      )

      or estate_or_trust_common_trust_fund_or_partnership

▸rulespec code

Shown source

statutes/26/63/c/6.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

standard_deduction_ineligible

Derived

source: 26 USC 63(c)(6)

- name: standard_deduction_ineligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 63(c)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/63/c/6
            excerpt: the standard deduction shall be zero
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63/c/6/A
            excerpt: a married individual filing a separate return where either spouse itemizes deductions
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63/c/6/B
            excerpt: a nonresident alien individual
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63/c/6/C
            excerpt: >-
              an individual making a return under section 443(a)(1) for a period of less than 12
              months on account of a change in his annual accounting period
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/63/c/6/D
            excerpt: an estate or trust, common trust fund, or partnership
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/443/a/1#annual_accounting_period_change_with_secretary_approval
            output: annual_accounting_period_change_with_secretary_approval
            hash: sha256:0a652578d31c44182e5a1706434b7a4acce3474d5e482d51f1bf3be0c6d1dd15
  versions:
    - effective_from: '2018-01-01'
      formula: |-
        married_individual_filing_separate_return_where_either_spouse_itemizes_deductions
        or nonresident_alien_individual
        or (
          annual_accounting_period_change_with_secretary_approval
          and return_period_less_than_12_months_due_to_accounting_period_change
        )
        or estate_or_trust_common_trust_fund_or_partnership

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 443 (a)(1)inferredUS Federal › Statutes › Title 26 › § 443 › (a)(1)

loading…

Certain individuals, etc., not eligible for standard deduction

1 rule0 of 4 subsections

Official source

graph ↗build calculator ↗

In the case of—

(A)#

a married individual filing a separate return where either spouse itemizes deductions,

(B)#

a nonresident alien individual,

(C)#

an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or

(D)#

an estate or trust, common trust fund, or partnership,

the standard deduction shall be zero.

in view

Whole section

Encodings · 1

standard_deduction_ineligible26 USC § 63 (c)(6) · derived

26 USC 63(c)(6)

name: standard_deduction_ineligible
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 63(c)(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/63/c/6
          excerpt: the standard deduction shall be zero
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/A
          excerpt: >-
            a married individual filing a separate return where either spouse
            itemizes deductions
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/B
          excerpt: a nonresident alien individual
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/C
          excerpt: >-
            an individual making a return under section 443(a)(1) for a period
            of less than 12 months on account of a change in his annual
            accounting period
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/63/c/6/D
          excerpt: an estate or trust, common trust fund, or partnership
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/443/a/1#annual_accounting_period_change_with_secretary_approval
          output: annual_accounting_period_change_with_secretary_approval
          hash: >-
            sha256:0a652578d31c44182e5a1706434b7a4acce3474d5e482d51f1bf3be0c6d1dd15
versions:
  - effective_from: '2018-01-01'
    formula: >-
      married_individual_filing_separate_return_where_either_spouse_itemizes_deductions

      or nonresident_alien_individual

      or (
        annual_accounting_period_change_with_secretary_approval
        and return_period_less_than_12_months_due_to_accounting_period_change
      )

      or estate_or_trust_common_trust_fund_or_partnership