Treasury Regulations · 26 CFR
§ 301.7701-18. Definitions; spouse, husband and wife, husband, wife, marriage.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7701
Cite as 26 CFR § 301.7701-18
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 2, 2016 by T.D. 9785
- Issued under
- 26 U.S.C. § 7701
- Length
- 273 words · about 1 min to read
- Defines
- 7 terms
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 8
¶(a) In general. For federal tax purposes, the terms spouse, husband, and wife mean an individual lawfully married to another individual. The term husband and wife means two individuals lawfully married to each other.
¶(b) Persons who are lawfully married for federal tax purposes—
¶(1) In general. Except as provided in paragraph (b)(2) of this section regarding marriages entered into under the laws of a foreign jurisdiction, a marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of domicile.
¶(2) Foreign marriages. Two individuals who enter into a relationship denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of domicile.
¶(c) Persons who are not lawfully married for federal tax purposes. The terms spouse, husband, and wife do not include individuals who have entered into a registered domestic partnership, civil union, or other similar formal relationship not denominated as a marriage under the law of the state, possession, or territory of the United States where such relationship was entered into, regardless of domicile. The term husband and wife does not include couples who have entered into such a formal relationship, and the term marriage does not include such formal relationships.
¶(d) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.
[T.D. 9785, 81 FR 60616, Sept. 2, 2016]
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 8 other regulations
- § 1.139E-1 Tribal general welfare benefits.
- § 1.401(a)(9)-8 Special rules.
- § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 31.3402(l)-1 Determination and disclosure of marital or filing status.
- § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9785 (81 FR 60616)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5ffaf3310af6b61 Definitions
Nearby sections
- § 301.7701-14 Cooperative bank.
- § 301.7701-15 Tax return preparer.
- § 301.7701-16 Other terms.
- § 301.7701-17T Collective-bargaining plans and agreements (temporary).
- § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- § 301.7701(b)-1 Resident alien.
- § 301.7701(b)-2 Closer connection exception.
- § 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).