
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
              Subchapter A--Determination of Tax Liability
 
                       PART I--TAX ON INDIVIDUALS
 
Sec. 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) 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 son, stepson, daughter, or stepdaughter of the 
            taxpayer, or a descendant of a son or daughter of the 
            taxpayer, but if such son, stepson, daughter, stepdaughter, 
            or descendant is married at the close of the taxpayer's 
            taxable year, only if the taxpayer is entitled to a 
            deduction for the taxable year for such person under section 
            151 (or would be so entitled but for paragraph (2) or (4) of 
            section 152(e)), 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) a legally adopted child of a person shall be considered 
        a child of such person by blood;
            (B) an individual who is legally separated from his spouse 
        under a decree of divorce or of separate maintenance shall not 
        be considered as married;
            (C) 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
            (D) a taxpayer shall be considered as married at the close 
        of his taxable year if his spouse (other than a spouse described 
        in subparagraph (C)) 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) paragraph (9) of section 152(a), or
                (ii) subsection (c) of section 152.

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88-272, title I, 
Sec. 112(b), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, title VIII, 
Sec. 803(b), Dec. 30, 1969, 83 Stat. 682; Pub. L. 93-597, Sec. 3(b), 
Jan. 2, 1975, 88 Stat. 1951; Pub. L. 94-455, title XIX, Sec. 1901(a)(1), 
(b)(9), Oct. 4, 1976, 90 Stat. 1764, 1795; Pub. L. 94-569, Sec. 3(a), 
Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97-448, title III, Sec. 307(a), 
Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98-369, div. A, title IV, 
Sec. 423(c)(2), July 18, 1984, 98 Stat. 801; Pub. L. 99-514, title XIII, 
Sec. 1301(j)(10), title XVII, Sec. 1708(a)(1), Oct. 22, 1986, 100 Stat. 
2658, 2782; Pub. L. 100-647, title I, Sec. 1007(g)(13)(A), Nov. 10, 
1988, 102 Stat. 3436.)


                               Amendments

    1988--Subsec. (d). Pub. L. 100-647 substituted ``the taxes imposed 
by sections 1 and 55'' for ``the tax imposed by section 1''.
    1986--Subsec. (a)(3)(B). Pub. L. 99-514, Sec. 1708(a)(1), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``the date which is--
        ``(i) December 31, 1982, in the case of service in the combat 
    zone designated for purposes of the Vietnam conflict, or
        ``(ii) 2 years after the date designated under section 112 as 
    the date of termination of combatant activities in that zone, in the 
    case of any combat zone other than that referred to in clause (i).''
    Subsec. (c). Pub. L. 99-514, Sec. 1301(j)(10), substituted ``section 
7703(b)'' for ``section 143(b)''.
    1984--Subsec. (b)(1)(A). Pub. L. 98-369, Sec. 423(c)(2)(A), 
substituted ``which constitutes for more than one-half of such taxable 
year'' for ``which constitutes for such taxable year''.
    Subsec. (b)(1)(A)(i). Pub. L. 98-369, Sec. 423(c)(2)(B), inserted 
``(or would be so entitled but for paragraph (2) or (4) of section 
152(e))''.
    1983--Subsec. (a)(3)(B)(i). Pub. L. 97-448 substituted ``December 
31, 1982'' for ``January 2, 1978''.
    1976--Subsec. (a)(3)(B). Pub. L. 94-569 substituted ``the date which 
is'' for ``the date which is 2 years after'' in provisions preceding cl. 
(i), substituted ``January 2, 1978'' for ``the date of the enactment of 
this paragraph'' in cl. (i), and substituted ``2 years after the date'' 
for ``the date'' in cl. (ii).
    Subsec. (b)(3)(B)(ii). Pub. L. 94-455, Sec. 1901(b)(9), redesignated 
cl. (iii) as (ii) and struck out former cl. (ii) which provided that an 
individual who was a dependent solely by reason of par. (10) of section 
152(a) would not be considered as a head of a household.
    Subsec. (c). Pub. L. 94-455, Sec. 1901(a)(1), substituted ``shall be 
treated as not married at the close of the taxable year'' for ``shall 
not be considered as married''.
    1975--Subsec. (a)(3). Pub. L. 93-597 added par. (3).
    1969--Subsec. (a). Pub. L. 91-172 redesignated subsec. (b) as (a). 
See sec. 1(a) of this title.
    Subsec. (b). Pub. L. 91-172 redesignated provisions of former 
section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) 
redesignated (a), with minor changes.
    Subsec. (c). Pub. L. 91-172 added subsec. (c).
    Subsec. (d). Pub. L. 91-172 redesignated as subsec. (d) provisions 
of former section 1(d) with minor changes.
    Subsec. (e). Pub. L. 91-172 redesignated as subsec. (e) provisions 
of former section 1(e).
    1964--Subsec. (a). Pub. L. 88-272 inserted reference to section 141.


                    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 of 1986 Amendment

    Amendment by section 1301(j)(10) of Pub. L. 99-514 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.
    Section 1708(b) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section and sections 692, 6013, and 
7508 of this title] shall apply to taxable years beginning after 
December 31, 1982.''


                    Effective Date of 1984 Amendment

    Section 423(d) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and sections 43, 44A, 105, 
143, 152, and 213 of this title] shall apply to taxable years beginning 
after December 31, 1984.''


                    Effective Date of 1976 Amendment

    Section 1901(d) of Pub. L. 94-455 provided that: ``Except as 
otherwise expressly provided in this section, the amendments made by 
this section [see Tables for classification] shall apply with respect to 
taxable years beginning after December 31, 1976. The amendments made by 
subsections (a)(29) and (b)(10) shall apply with respect to taxable 
years ending after the date of the enactment of this Act [Oct. 4, 
1976].''


                    Effective Date of 1975 Amendment

    Amendment by Pub. L. 93-597 applicable to taxable years ending on or 
after Feb. 28, 1961, see section 3(c) of Pub. L. 93-597, set out as a 
note under section 6013 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable to taxable years beginning 
after Dec. 31, 1970, except that subsec. (c) is applicable to taxable 
years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91-
172, set out as a note under section 1 of this title.


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-272, except for purposes of section 21 of 
this title, effective with respect to taxable years beginning after Dec. 
31, 1963, see section 131 of Pub. L. 88-272, set out as a note under 
section 1 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 1, 32, 55, 63, 151, 3402, 
6012, 6013 of this title; title 20 sections 1087nn, 1087oo, 1087qq; 
title 38 section 1503.
