us/statute/26/7703/a/1

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us/statute/26/7703/a/1 · Axiom

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

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▸rulespec code

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statutes/26/7703.yaml

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Rules

Data relation living_apart_child_of_tax_unit

#living_apart_child_of_tax_unit

Data Relation

predicate: living_apart_child_of_tax_unit
arity: 2

- name: living_apart_child_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: living_apart_child_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

child_principal_abode_fraction_threshold

Parameter

source: 26 USC 7703(b)(1)

- name: child_principal_abode_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              constitutes for more than one-half of the taxable year the principal place of abode of
              a child
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

household_cost_fraction_threshold

Parameter

source: 26 USC 7703(b)(2)

- name: household_cost_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              such individual furnishes over one-half of the cost of maintaining such household
              during the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

spouse_absence_period_months

Parameter

source: 26 USC 7703(b)(3)

- name: spouse_absence_period_months
  kind: parameter
  dtype: Integer
  source: 26 USC 7703(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              during the last 6 months of the taxable year, such individual’s spouse is not a member
              of such household
  versions:
    - effective_from: '2026-01-01'
      formula: '6'

taxpayer_married_under_general_rule

Derived

source: 26 USC 7703(a)

- name: taxpayer_married_under_general_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated from his spouse under a decree of divorce or of
              separate maintenance shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            (spouse_dies_during_taxable_year and taxpayer_married_at_time_of_spouse_death)
            or (
                not spouse_dies_during_taxable_year
                and taxpayer_married_at_close_of_taxable_year
            )
        )
        and not legally_separated_under_decree_of_divorce_or_separate_maintenance

living_apart_child_has_required_abode_and_deduction

Derived

source: 26 USC 7703(b)(1)

- name: living_apart_child_has_required_abode_and_deduction
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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))
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        person_is_child_within_federal_tax_child_definition

        and taxpayer_household_is_child_principal_place_of_abode

        and child_principal_abode_fraction_of_taxable_year >
        child_principal_abode_fraction_threshold

        and (
            exemption_individual_eligible
            or would_be_entitled_to_child_deduction_but_for_parent_release_rule
        )

taxpayer_not_considered_married_when_living_apart

Derived

source: 26 USC 7703(b)

- name: taxpayer_not_considered_married_when_living_apart
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              if an individual who is married (within the meaning of subsection (a)) and who files a
              separate return maintains as his home a household ... such individual furnishes over
              one-half of the cost ... during the last 6 months ... such individual’s spouse is not
              a member of such household, such individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        taxpayer_married_under_general_rule

        and taxpayer_files_separate_return

        and taxpayer_maintains_household_as_home

        and count_where(living_apart_child_of_tax_unit,
        living_apart_child_has_required_abode_and_deduction) > 0

        and taxpayer_household_cost_fraction_furnished > household_cost_fraction_threshold

        and spouse_not_member_of_household_final_month_count >= spouse_absence_period_months

taxpayer_considered_married_after_living_apart_rule

Derived

source: 26 USC 7703(a), (b)

- name: taxpayer_considered_married_after_living_apart_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated ... shall not be considered as married; if ... such
              individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_married_under_general_rule
        and not taxpayer_not_considered_married_when_living_apart

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Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/7703.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/7703; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

Data relation living_apart_child_of_tax_unit

#living_apart_child_of_tax_unit

Data Relation

predicate: living_apart_child_of_tax_unit
arity: 2

- name: living_apart_child_of_tax_unit
  kind: data_relation
  data_relation:
    predicate: living_apart_child_of_tax_unit
    arity: 2
    arguments:
      - TaxUnit
      - Person

child_principal_abode_fraction_threshold

Parameter

source: 26 USC 7703(b)(1)

- name: child_principal_abode_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              constitutes for more than one-half of the taxable year the principal place of abode of
              a child
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

household_cost_fraction_threshold

Parameter

source: 26 USC 7703(b)(2)

- name: household_cost_fraction_threshold
  kind: parameter
  dtype: Rate
  source: 26 USC 7703(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              such individual furnishes over one-half of the cost of maintaining such household
              during the taxable year
  versions:
    - effective_from: '2026-01-01'
      formula: 1 / 2

spouse_absence_period_months

Parameter

source: 26 USC 7703(b)(3)

- name: spouse_absence_period_months
  kind: parameter
  dtype: Integer
  source: 26 USC 7703(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              during the last 6 months of the taxable year, such individual’s spouse is not a member
              of such household
  versions:
    - effective_from: '2026-01-01'
      formula: '6'

taxpayer_married_under_general_rule

Derived

source: 26 USC 7703(a)

- name: taxpayer_married_under_general_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated from his spouse under a decree of divorce or of
              separate maintenance shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        (
            (spouse_dies_during_taxable_year and taxpayer_married_at_time_of_spouse_death)
            or (
                not spouse_dies_during_taxable_year
                and taxpayer_married_at_close_of_taxable_year
            )
        )
        and not legally_separated_under_decree_of_divorce_or_separate_maintenance

living_apart_child_has_required_abode_and_deduction

Derived

source: 26 USC 7703(b)(1)

- name: living_apart_child_has_required_abode_and_deduction
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              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))
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/151#exemption_individual_eligible
            output: exemption_individual_eligible
            hash: sha256:28fb0e7c50d48ad764ff1ddee8b654a18006fc3dde026034b4dfb6efb90a0fb2
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        person_is_child_within_federal_tax_child_definition

        and taxpayer_household_is_child_principal_place_of_abode

        and child_principal_abode_fraction_of_taxable_year >
        child_principal_abode_fraction_threshold

        and (
            exemption_individual_eligible
            or would_be_entitled_to_child_deduction_but_for_parent_release_rule
        )

taxpayer_not_considered_married_when_living_apart

Derived

source: 26 USC 7703(b)

- name: taxpayer_not_considered_married_when_living_apart
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              if an individual who is married (within the meaning of subsection (a)) and who files a
              separate return maintains as his home a household ... such individual furnishes over
              one-half of the cost ... during the last 6 months ... such individual’s spouse is not
              a member of such household, such individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        taxpayer_married_under_general_rule

        and taxpayer_files_separate_return

        and taxpayer_maintains_household_as_home

        and count_where(living_apart_child_of_tax_unit,
        living_apart_child_has_required_abode_and_deduction) > 0

        and taxpayer_household_cost_fraction_furnished > household_cost_fraction_threshold

        and spouse_not_member_of_household_final_month_count >= spouse_absence_period_months

taxpayer_considered_married_after_living_apart_rule

Derived

source: 26 USC 7703(a), (b)

- name: taxpayer_considered_married_after_living_apart_rule
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 7703(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/7703
            text: >-
              an individual legally separated ... shall not be considered as married; if ... such
              individual shall not be considered as married
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        taxpayer_married_under_general_rule
        and not taxpayer_not_considered_married_when_living_apart