Certain married individuals living apart
5 rulesAll 3 subsections
For purposes of those provisions of this title which refer to this subsection, if—
(1)
(1)∀ 2#
an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home 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)),
(2)∀ 1#
such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3)∀ 1#
during the last 6 months of the taxable year, such individual’s spouse is not a member of such household,