Sec. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES
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## SEC. 9623 CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES ###
(a)In General **[**[26 U.S.C. 32](/us/usc/t26/s32)**]** Section 32(d) of the Internal Revenue Code of 1986 is amended— ####
(1)by striking “ Married Individuals.—In the case of ” and inserting the following: > “ Married Individuals.— > > > #### “(1) In general > > In the case of” > , and ####
(2)by adding at the end the following new paragraph: > > #### “(2) Determination of marital status > > For purposes of this section— > > > ##### “(A) In general > > Except as provided in subparagraph (B), marital status shall be determined under section 7703(a). > > > ##### “(B) Special rule for separated spouse > > An individual shall not be treated as married if such individual— > > > ###### “(i) > > is married (as determined under section 7703(a)) and does not file a joint return for the taxable year, > > > ###### “(ii) > > resides with a qualifying child of the individual for more than one-half of such taxable year, and > > > ###### “(iii) > > > ######
(I)> > during the last 6 months of such taxable year, does not have the same principal place of abode as the individual’s spouse, or > > > ###### “(II) > > has a decree, instrument, or agreement (other than a decree of divorce) described in section 121(d)(3)(C) with respect to the individual’s spouse and is not a member of the same household with the individual’s spouse by the end of the taxable year.” > . ###
(b)Conforming Amendments ####
(1)**[**[26 U.S.C. 32](/us/usc/t26/s32)**]** Section 32(c)(1)(A) of such Code is amended by striking the last sentence. ####
(2)Section 32(c)(1)(E)(ii) of such Code is amended by striking “(within the meaning of section 7703)”. ####
(3)Section 32(d)(1) of such Code, as amended by subsection (a), is amended by striking “(within the meaning of section 7703)”. ###
(c)Effective Date **[**[26 U.S.C. 32 note](/us/usc/t26/s32)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2020.
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Sec. 9623
CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES
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