26 U.S.C. § 2 : US Code - Section 2: Definitions and special rules

Search 26 U.S.C. § 2 : US Code - Section 2: Definitions and special rules

(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term "surviving spouse" means a
taxpayer -
(A) whose spouse died during either of his two taxable years
immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes
for the taxable year the principal place of abode (as a member
of such household) of a dependent (i) who (within the meaning
of section 152, determined without regard to subsections
(b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson,
daughter, or stepdaughter of the taxpayer, and (ii) with
respect to whom the taxpayer is entitled to a deduction for the
taxable year under section 151.
For purposes of this paragraph, an individual shall be considered
as maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a
taxpayer shall not be considered to be a surviving spouse -
(A) if the taxpayer has remarried at any time before the
close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his
spouse died, a joint return could have been made under the
provisions of section 6013 (without regard to subsection (a)(3)
thereof).
(3) Special rule where deceased spouse was in missing status
If an individual was in a missing status (within the meaning of
section 6013(f)(3)) as a result of service in a combat zone (as
determined for purposes of section 112) and if such individual
remains in such status until the date referred to in subparagraph
(A) or (B), then, for purposes of paragraph (1)(A), the date on
which such individual died shall be treated as the earlier of the
date determined under subparagraph (A) or the date determined
under subparagraph (B):
(A) the date on which the determination is made under section
556 of title 37 of the United States Code or under section 5566
of title 5 of such Code (whichever is applicable) that such
individual died while in such missing status, or
(B) except in the case of the combat zone designated for
purposes of the Vietnam conflict, the date which is 2 years
after the date designated under section 112 as the date of
termination of combatant activities in that zone.
(b) Definition of head of household
(1) In general
For purposes of this subtitle, an individual shall be
considered a head of a household if, and only if, such individual
is not married at the close of his taxable year, is not a
surviving spouse (as defined in subsection (a)), and either -
(A) maintains as his home a household which constitutes for
more than one-half of such taxable year the principal place of
abode, as a member of such household, of -
(i) a qualifying child of the individual (as defined in
section 152(c), determined without regard to section 152(e)),
but not if such child -
(I) is married at the close of the taxpayer's taxable
year, and
(II) is not a dependent of such individual by reason of
section 152(b)(2) or 152(b)(3), or both, or
(ii) any other person who is a dependent of the taxpayer,
if the taxpayer is entitled to a deduction for the taxable
year for such person under section 151, or
(B) maintains a household which constitutes for such taxable
year the principal place of abode of the father or mother of
the taxpayer, if the taxpayer is entitled to a deduction for
the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered
as maintaining a household only if over half of the cost of
maintaining the household during the taxable year is furnished by
such individual.
(2) Determination of status
For purposes of this subsection -
(A) an individual who is legally separated from his spouse
under a decree of divorce or of separate maintenance shall not
be considered as married;
(B) a taxpayer shall be considered as not married at the
close of his taxable year if at any time during the taxable
year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of
his taxable year if his spouse (other than a spouse described
in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a
taxpayer shall not be considered to be a head of a household -
(A) if at any time during the taxable year he is a
nonresident alien; or
(B) by reason of an individual who would not be a dependent
for the taxable year but for -
(i) subparagraph (H) of section 152(d)(2), or
(ii) paragraph (3) of section 152(d).
(c) Certain married individuals living apart
For purposes of this part, an individual shall be treated as not
married at the close of the taxable year if such individual is so
treated under the provisions of section 7703(b).
(d) Nonresident aliens
In the case of a nonresident alien individual, the taxes imposed
by sections 1 and 55 shall apply only as provided by section 871 or
877.
(e) Cross reference
For definition of taxable income, see section 63.