Spouses Living Apart

A married individual is not considered married for federal income tax purposes if the following conditions are satisfied: 242

/Footnote/ 242 §7703(b).

• the individual files a separate tax return; 243

/Footnote/ 243 §7703(b)(1).

• the individual maintains as his or her home a household which, for more than one-half of the taxable year, constitutes the principal place of abode of a child for whom he or she can claim a dependency exemption deduction; 244

/Footnote/ 244 Id.

• the individual furnishes more than one-half of the cost of maintaining the household; 245 and

/Footnote/ 245 §7703(b)(2).

• during the last six months of the taxable year, the individual's spouse is not a member of the individual's household. 246

An individual who meets these requirements will qualify to compute tax using the head of household tax rates. 247

/Footnote/ 246 §7703(b)(3).

/Footnote/ 247 §2(c); Regs. §1.2-2(e).

The definition of child is the same as that used for the dependency exemption, and thus includes the taxpayer's natural children, stepchildren, adopted children, certain foster children, and children placed in the taxpayer's home by an authorized placement agency. 248 The "more than one-half year" requirement is met if the child is born or dies during the year and the child lives with the taxpayer for the entire time that the child is alive. 249 Furthermore, temporary absences by either the taxpayer or child by reason of illness, education, business, vacation, military service, or custody agreement will not prevent the taxpayer from meeting this requirement. 250 The costs of maintaining the household include property taxes, mortgage interest, rent, utilities, repairs, property insurance, and food consumed on the premises but does not include clothing, education, medical treatment, vacations, life insurance, and transportation. 251

/Footnote/ 248 See §152(a)(1), (2), (b)(2).

/Footnote/ 249 Regs. §1.7703-1(b)(3).

/Footnote/ 250 Id.