§7703 — Determination of marital status

Under section 6015(c)(3)(C) we look for "an actual and clear awareness (as opposed to reason to know) ofthe existence ofan item which 5Because ofthis finding, we need not decide whetherpetitioner and intervenor were legally separated at the time ofpetitioner's election.

Accordingly, we hold that petitioner is not entitled to single status for the years in issue.

He has failed to meet that burden .' Because petitioner provided sufficient evidence to refut e respondent's original determination that petitioner had failed to substantiate her tuition expenses, we hold that petitioner is entitled to the tuition and fees deduction for 2004 .

Section 32(d) provides: "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013." Section 7703 provides that "the determination of whether an individual is married shall be made as of the close of his taxable year".

Accordingly, petitioner is not considered unmarried pursuant to section 7703(b), and his filing status is married filing separately .

General Rule.--Returns with respect to income taxes * * * shall be made by * * * (1)(A)Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual-- (i)who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exe

This determination is made at the time the election for spousal relief is filed and in accordance with section 7703 and the regulations thereunder.

Section 32(d) provides, however, that a married individual within the meaning of section 7703 is eligible for the EITC only if a joint return is filed for the taxable year.

Knez were married, as that term is defined in section 7703.6 Because they were married, ajoint return "could have been made by * * * [them] under subsection (a)." See sec.

For this purpose, marital status is determined under section 7703 as of the end of the taxable year .

Section 32(d) provides, however: "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013." As discussed supra, the Court finds that petitioner was married during 2000, and, since he and his wife did not file a joint return, concludes that he is not entitled to claim an earned income credit.

Section 32(d) provides, however, that a married individual, within the meaning of section 7703, may claim the earned income credit only if a joint return is filed for the taxable year at issue.

Section 32(d) provides that “In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013”.

However, section 32(d) provides that, in the case of an individual who is married within the meaning of section 7703, the earned income credit is allowed only if a joint return is filed for the taxable year in question.

Section 32(d) provides, however, that: “In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013.” Again, as discussed below, we find that petitioner was married during the taxable year 2000, and, since he and his wife did not file a joint return, petitioner is not entitled to claim an EIC.

Section 32(d) provides: “In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013.” Since the Court has concluded that petitioner was considered married in 1998, and no joint return was filed for that year, petitioner is not entitled to the earned income credit.

A taxpayer’s marital status is determined under section 7703.3 As relevant herein, section 7703(a)(1) provides that the determination of whether an individual is married shall be made as of the close of her taxable year.

Section 32(d) provides that an individual who is married, within the meaning of section 7703, must file a joint return with his spouse for the taxable year in order for section 32 to apply.

Section 32(d) provides, however, that a married individual (within the meaning of section 7703) is only eligible for an earned income credit if a joint return is filed for the taxable year.

Section 32(d) provides, however, that a married individual, within the meaning of section 7703, is only eligible for the earned income credit if a joint return is filed for the taxable year.

Section 32(d) provides, however, that a married individual (within the meaning of section 7703) is only eligible for the earned income credit if a joint return is filed for the taxable year.

- 13 - Under section 7703,4 certain married individuals living apart are considered to be unmarried for the purpose of determining their eligibility to file as "head of household" under section 2(c).

(E) Identification number requirement.—No credit shall be allowed under this section to an eligible individual who does not include on the return of tax for the taxable year— (i) such individual’s taxpayer identification number, and (ii) if the individual is married (within the meaning of section 7703),[16] the taxpayer identification number of such individual’s spouse.

ead of household filing status. A. Tax Year 2008 To file under the single filing status, a person must be unmarried, not a surviving spouse, and not a head of household. See sec. 1(c). The test to determine a taxpayer’s marital status is set out in section 7703. Sec. 1(a)(1). The determination of whether an individual is married should be made at the close of the taxable year unless that individual’s spouse dies during that year. Sec. 7703(a)(1). A person is not considered married at the close o

ted Base Amount.-- For purposes of this section-- (1) Base amount.--The term “base amount” means-- (A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who-- (i) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and (ii) does not live apart from his spouse at all times during the taxable year.

Section 32(c)(1)(A)(ii) provides that an individual who does not have any qualifying children may be eligible for an earned income credit under section 32(a) if: (1) the individual's principal place ofabode is in the United States for more than one-halfofthe taxable year; (2) the individual, or, ifmarried, his spouse, has attained the

7703 (regarding determination ofmarital status). Accordingly, petitioner was obliged to compute his tax for 2010 using either the rates applicable to married individuals filingjointly, see sec. 1(a)(1), or the rates - 7 - [*7] applicable to married individuals filing separately, see sec. 1(d). Joint return rates are generally much more advant

7703 (regarding determination ofmarital status). Accordingly, petitioner was obliged to compute his tax for 2008 and 2009 using either the rates applicable to married individuals filingjointly, see sec. 1(a)(1), or the rates applicable to married individuals filing separately, see sec. 1(d). Joint return rates are much more advantageous. Joint

However, petitioner's cousins may still meet the relationship requirement, under section 152(d)(2)(H), ifeither is "[a]n individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, ofthe taxpayer) who, for the taxable year ofthe taxpayer, has the same principal place ofabode as the taxpayer and is a member of the taxpayer's household." In order for an individual to be considered a member ofa taxpayer's household, both th

In the case ofany person who is a married individual (within the meaning ofsection 7703) for the taxable year, any participation by such person's spouse in the activity during the taxable year (without regard to whether the spouse owns an interest in the activity and without regard to whether the spouses file ajoint return for the taxable year) shall be treated, for purposes ofapplying section 469 and the regulations ther

Further, a married individual, as defined in section 7703, will qualify for the credit only if a joint return is filed for the taxable year.

As pertinent here, section 152(d) (2) provides that for purposes of section 152(d) (1) (A) an individual bears a relation- ship to the taxpayer if that individual is "(A) A child or descendant of a child", "(E) A son or daughter of a brother or sister of the taxpayer", or "(H) An i dividual (other than an individual who at any time during the taxabl

- 7 - sister-in- law; or an individual (other than an individual who at any time during the taxable year was the taxpayer's spouse determined without regard to section 7703 ) who has the same principal place of abod e as the taxpayer and is a member of the taxpayer's household during the taxable year .

.sonor aughter of the taxpayer's brother or sister, a brother' r sister of the taxpayer's - ,fathe r or mother, a son-in-1 w, daughter-in-law, father-in--law, mother in-law, brother.-in- aw,,or sister-in-law; or an individual (other than an individual who at any time during ."the taxable year was the taxpayer's spouse determined without regard to section 7703) who has the_same principal place of abode as the taxpayer and is a member of the; taxpayer's household during the taxable year .

Married individuals, as defined in section 7703, who elect to file a joint return under section 6013 are eligible for the filing status of married filing jointly .

Section 86(c) (1) (C) defines the term "base amount to mean "zero in the case of a taxpayer who--(i) is }married~as of the close of the taxable year (within the'imeaning - 23 - 4 of section 7703) but does not file a joint return for such year , and (ii) does not live apai t from' his spouse at all times durin g the taxable year ." Section 86(c)(2) (C) defines the term "adjusted base amount-to mean "zero in the case of a taxpayer described in paragraph (1) (C) .

Every married individual (as defined in section 7703) who makes a single return, jointly with his spouse under section 6013 is subject to married filing joint return status .

(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable yearof the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household .

152 (d)(2)(A), or (H) An individual (other than an individual who at any time during the taxable year was the spouse, deter- mined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer ' s household .

Section 32(d) provides : "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if !a joint return is filed for the taxable year under section 6013 ." Section 7703(a)(1) provides that "the determination of whether an individual is married shall be made as of the close of his taxable year" and that certain married individuals living apart shall not be considered as married .

Section 32(d) provides, however, that "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013 ." An individual legally separated from his spouse under a decree of divorce or separate maintenance shall not be considered as married .

Section 32(d) provides, however, that "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013 ." An individual legally separated from his spouse under a decree of divorce or separate maintenance shall not be considered as married .

Section 152(b)(2) provides that a foster child shall be treated as a child of the taxpayer, if such child satisfies the requirements of section 152(a)(9).

a married individual must file a joint return with the individual's spouse for the year for which the credit is claimed. Sec. 32(d); sec. 1.32-2(b)(2), Income Tax Regs. For purposes of section 32(a), a taxpayer's marital status is determined under section 7703. Section 7703(b) provides, in pertinent part, that a married person whose spouse did not live with him for the last 6 months of the taxable year is not considered as married. Sec. 7703(b)(3). Petitioner testified that during 2002, he was

were unchanged. The Appeals Officer explained that head of household filing status and the earned income credit were not allowed since it was determined that you did not meet the definition of “certain married individuals living apart” found in IRC §7703. Since you were previously given the opportunity to contest the liability, the liability issue cannot be considered in the Collection Due Process Hearing. Challenges to the appropriateness of the collection action You raised no specific challeng

al who is married, a joint return with the individual’s spouse must be filed for the year for which the credit is claimed. Sec. 32(d); sec. 1.32-2(b)(2), Income Tax Regs. For purposes of section 32(a), a taxpayer’s marital status is determined under section 7703. Section 7703(b) provides in pertinent part: SEC. 7703(b). Certain Married Individuals Living Apart.--For purposes of those provisions of this title which refer to this subsection, if-- (1) an individual who is married (within the meanin

Section 32(d) provides that “In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013.” We have concluded that petitioners were married in 1998, and no joint return was filed for that year.

Section 32(d) provides that “In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013.” We have concluded that petitioners were married in 1998, and no joint return was filed for that year.

Under section 32(d), in the case of an individual who is married (within the meaning of section 7703), the individual may be entitled to an EIC under section 32 only if a joint return is filed for the taxable year under section 6013.

arate return.--In the case of a married individual filing a separate return, clause (i) shall be applied by substituting "$87,500" for "$175,000" each place it appears. For purposes of the preceding sentence, marital status shall be determined under section 7703. (B) Corporations.--In the case of a corporation, the tentative minimum tax for the taxable year 1s-- (i) 20 percent of so much of the alternative minimum taxable . income for the taxable year as exceeds the exemption amount, reduced by

Base Amount and Living Apart at All Times During the Taxable Year Section 86(c)(1) provides that for purposes of section 86, the term “base amount” means: (A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who-- (i) is married as of the close of the taxable year (within the meaning of section 7703) but

However, section 32(d) continues and provides that “in the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013.” According to section 7703(a)(1), “the determination of whether an individual is married shall be made as of the close

arate return.--In the case of a married individual filing a separate return, clause (i) shall be applied by substituting "$87,500" for "$175,000" each place it appears. For purposes of the preceding sentence, marital status shall be determined under section 7703. (B) Corporations.--In the case of a corporation, the tentative minimum tax for the taxable year is-- (i) 20 percent of so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount, reduced by (i

arate return.--In the case of a married individual filing a separate return, clause (i) shall be applied by substituting "$87,500" for "$175,000" each place it appears. For purposes of the preceding sentence, marital status shall be determined under section 7703. (B) Corporations.--In the case of a corporation, the tentative minimum tax for the taxable year 1s-- (i) 20 percent of so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount, reduced by (i

t at All Times During the Taxable Year Section 86(c)(1) provides that for purposes of section 86, the term “base amount” means: (A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who— (i) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and (ii) does not live apart from his spouse at all times during the taxable year.

was received from the taxpayer (or is treated under subsection (c) or (e) as received from the taxpayer): * * * * * * * (9) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to sec. 7703, of the taxpayer) who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household. A taxpayer claiming an exception for a dependent bears the burden of showi

case of-- (i) a married individual who files a separate return, or (ii) an estate or trust. For purposes of this paragraph, the term "surviving spouse" has the meaning given to such term by section 2(a), and marital status shall be determined under section 7703. - 24 - SEC. 57. ITEMS OF TAX PREFERENCE. (a) General Rule.--For purposes of this part, the items of tax preference determined under this section are-- (1) Depletion.-- * * * (2) Intangible drilling costs.-- * * * * * * * * * * (6) Appre

(c) Base Amount and Adjusted Base Amount.-- For purposes of this section-- (1) Base amount.--The term “base amount” means-- (A) except as otherwise provided in this paragraph, $25,000, (B) $32,000 in the case of a joint return, and (C) zero in the case of a taxpayer who-- (i) is married as of the close of the taxable year (within the meaning of section 7703) but does not file a joint return for such year, and - 5 - (ii) does not live apart from his spouse at all times during the taxable year.

e case of— (i) a married individual who files a separate return, or (ii) an estate or trust. For purposes of this paragraph, the term “surviving spouse” has the meaning given to such term by section 2(a), and marital status shall be determined under section 7703. SEC. 57. ITEMS OF TAX PREFERENCE. (a) General Rule. — For purposes of this part, the items of tax preference determined under this section are— (1) Depletion — * * * (2) Intangible drilling costs.— * * * sj: # ‡ ‡ * * * (6) Appreciated

category as follows: Head of household, individual, and married filing separately. The threshold issue in determining filing status is to determine marital status. Marital status for purposes of filing a joint or separate return is determined under section 7703. Under section 7703(a), a taxpayer who is "married" may be considered unmarried for tax purposes, if he is legally separated under a decree of divorce or separate maintenance or meets the requirements of section 7703(b).12 An individual