Internal Revenue Code · 26 U.S.C.
§ 7703. Determination of marital status
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7703
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 1986 by Pub. L. 99–514
- Last amended
- October 4, 2004 by Pub. L. 108–311
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 276 words · about 1 min to read
- Cross-references
- cites 2; cited by 30 Code sections and 12 other regulations
- Regulations
- 1 issued under this section
(Added Pub. L. 99–514, title XIII, § 1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657; amended Pub. L. 100–647, title I, § 1018(u)(41), Nov. 10, 1988, 102 Stat. 3592; Pub. L. 108–311, title II, § 207(26), Oct. 4, 2004, 118 Stat. 1178.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7703
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 30 Code sections
- § 1(a)(1) Tax imposed
- § 2(c) Definitions and special rules
- § 22(e)(2) Credit for the elderly and the permanently and totally disabled
- § 24(b)(2)(C) Child tax credit
- § 25A(g)(6) American Opportunity and Lifetime Learning credits
- § 32(d)(2)(A) Earned income
- § 36(b)(4) First-time homebuyer credit
- § 36B(c)(1)(C) Refundable credit for coverage under a qualified health plan
- § 45AA(d)(1) Military spouse retirement plan eligibility credit for small employers
- § 55(b)(1)(C) Alternative minimum tax imposed
- § 62(b)(3)(C) Adjusted gross income defined
- § 63(g) Taxable income defined
- § 86(c)(1)(C)(i) Social security and tier 1 railroad retirement benefits
- § 135(d)(3) Income from United States savings bonds used to pay higher education tuition and fees
- § 151(d)(5)(C)(v) Allowance of deductions for personal exemptions
- § 153(3) Cross references
- § 194(b)(1)(B)(ii) Treatment of reforestation expenditures
- § 221(e)(3) Interest on education loans
- § 224(f) Qualified tips
- § 225(e) Qualified overtime compensation
- § 879(c)(3) Tax treatment of certain community income in the case of nonresident alien individuals
- § 1202(b)(3)(C) Partial exclusion for gain from certain small business stock
- § 1398(d)(2)(B) Rules relating to individuals’ title 11 cases
- § 1401(b)(2)(A)(ii) Rate of tax
Show 6 more
- § 1411(b)(2) Imposition of tax
- § 3101(b)(2)(B) Rate of tax
- § 3402(f)(1)(E) Income tax collected at source
- § 6012(a)(1)(A)(i) Persons required to make returns of income
- § 6103(l)(12)(A) Confidentiality and disclosure of returns and return information
- § 6654(d)(1)(C)(ii) Failure by individual to pay estimated income tax
Cited in 12 regulations not issued under it
- § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
- § 1.21-3 Special rules applicable to married taxpayers.
- § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
- § 1.25A-5 Special rules relating to characterization and timing of payments.
- § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
- § 1.36B-2 Eligibility for premium tax credit.
- § 1.36B-4 Reconciling the premium tax credit with advance credit payments.
- § 1.179-2 Limitations on amount subject to section 179 election.
- § 1.224-1 Qualified tips.
- § 1.469-5T Material participation (temporary).
- § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
- § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
- § 7701 Definitions
- § 7702 Life insurance contract defined
- § 7702A Modified endowment contract defined
- § 7702B Treatment of qualified long-term care insurance
- § 7703 Determination of marital status
- § 7704 Certain publicly traded partnerships treated as corporations
- § 7705 Certified professional employer organizations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
Provisions relating to determination of marital status were formerly contained in section 143 of this title, prior to enactment of this section by Pub. L. 99–514.
Amendments
2004—Subsec. (b)(1). Pub. L. 108–311 substituted “152(f)(1)” for “151(c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.
1988—Subsec. (b)(1). Pub. L. 100–647 substituted “section 151(c)(3)” for “section 151(e)(3)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date
Section applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.