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TITLE 26-INTERNAL REVENUE CODE § 142. Individuals not eligible for standard deduction (a) Husband and wife The standard deduction shall not be allowed to a husband or wife if the tax of the other spouse is determined under section 1 on the basis of the taxable income computed without regard to the standard deduction. (b) Certain other taxpayers ineligible The standard deduction shall not be allowed in computing the taxable income of- (1) a nonresident alien individual; (2) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States); (3) an individual making a return under sec- tion 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period; or (4) an estate or trust, common trust fund, or partnership. (Aug. 16, 1954, ch. 736, 68A Stat. 40.) SECTION REFERRED TO IN OTHER SECTIONS This section Is referred to in sections 42, 144, 642, 931, 6012 of this title. § 143. Determination of marital status (a) General rule For purposes of this part and part V- (1) The determination of whether an indi- vidual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determina- tion shall be made as of the time of such death; and (2) An individual legally separated from his spouse under a decree of divorce or of sepa- rate maintenance shall not be considered as married. (b) Certain married individuals living apart For purposes of this part and part V, if- (1) 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 dependent (A) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the in- dividual, rind (B) with respect to whom such individual is entitled to a deduction for the taxable year under section 151, (2) such individual furnishes over half of the cost of maintaining such household during the taxable year, and (3) during the entire taxable year such indi- vidual's spouse is not a member of such household, such individual shall not be con- sidered as married. (Aug. 16, 1954, ch. 736, 68A Stat. 41; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 802(b), 83 Stat. 677; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1901(a)(22), 90 Stat. 1767.) AMENDMENTS 1976-Subsec. (a). Pub. L. 94-455 added "and part V" following "purposes of this part". Subsec. (b). Pub. L. 94-455 added "and part V" fol- lowing "purposes of this part". 1969-Pub. L. 91-172 substituted "(a) General Rule.-For purposes of this part-" for "For purposes of this part-" in the material preceding par. (1) and added subsec. (b). EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 applicable with re- spect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment note under section 2 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 802(d) of Pub. L. 91-172, set out as an Effective Date of 1969 Amendment note under section 141 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 1, 2, 37, 42, 43, 105, 143, 219, 220, 1304, 340., 6012, 6362, 6428 of this title. § 144. Election of standard deduction (a) Method of election The standard deduction shall be allowed if the taxpayer so elects in his return, and the Secretary shall prescribe the manner of signify- ing such election in the return. (b) Change of election Under regulations prescribed by the Secre- tary, a change of election with respect to the standard deduction for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a sepa- rate return for any taxable year corresponding, for purposes of section 142(a), to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regula- tions- (1) the spouse makes a change of election with respect to the standard deduction for the taxable year covered in such separate return, consistent with the change of election sought by the taxpayer, and (2) the taxpayer and his spouse consent in writing to the assessment, within such period as may be agreed on with the Secretary, of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the Pssess- ment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This subsection shall not apply if the tax liabil- ity of the taxpayer's spouse, for the taxable year corresponding (for purposes of section 142(a)) to the taxable year of the taxpayer, has been compromised under section 7122. (c) Change of election defined For purposes of this title, the term "change of election with respect to the standard deduc- tion" means- (1) a change of an election to take (or not to take) the standard deduction; or (2) a change of an election under section 141(d)(2). (Aug. 16, 1954, ch. 736, 68A Stat. 41; Feb. 26, 1964, Pub. L. 88-272, title I, § 112(c), title II, § 232(c), 78 Stat. 24, 110; Dec. 10, 1971, Pub. L. 92-178, title II, § 206, title III, § 301(c), 85 Stat. 511, 520; Oct. 4, 1976, Pub. L. 94-455, title V. 71-999 0 - 78 - 11 (Vol. 7) Page 133 § 144