Code of Federal Regulations · Section
§ 301.7701-18 — -18 Definitions; Spouse, Husband And Wife, Husband, Wife, Marriage
26 C.F.R. § 301.7701-18
(a) In general. For federal tax purposes, the terms spouse, husband, and wife mean an individual lawfully married to another individual. The term husband and wife means two individuals lawfully married to each other.
(b) Persons who are lawfully married for federal tax purposes—(1) In general. Except as provided in paragraph (b)(2) of this section regarding marriages entered into under the laws of a foreign jurisdiction, a marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state, possession, or territory of the United States in which the marriage is entered into, regardless of domicile.
(2) Foreign marriages. Two individuals who enter into a relationship denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of domicile.
(c) Persons who are not lawfully married for federal tax purposes. The terms spouse, husband, and wife do not include individuals who have entered into a registered domestic partnership, civil union, or other similar formal relationship not denominated as a marriage under the law of the state, possession, or territory of the United States where such relationship was entered into, regardless of domicile. The term husband and wife does not include couples who have entered into such a formal relationship, and the term marriage does not include such formal relationships.
(d) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.
Authorizing Statute
-
Confidentiality and disclosure of returns and return information26 U.S.C. § 6103
-
Restrictions applicable to deficiencies; petition to Tax Court26 U.S.C. § 6213
-
Signing of returns and other documents26 U.S.C. § 6061
-
Assessment, collection, and payment26 U.S.C. § 6232
-
Period of limitations on making adjustments26 U.S.C. § 6235
-
Validity and priority against certain persons26 U.S.C. § 6323
-
Definitions26 U.S.C. § 7701
-
Partner’s return must be consistent with partnership return26 U.S.C. § 6222
-
Alternative to payment of imputed underpayment by partnership26 U.S.C. § 6226
-
Notice of qualification as executor or receiver26 U.S.C. § 6036
-
Partners bound by actions of partnership26 U.S.C. § 6223
-
Abatements26 U.S.C. § 6404
-
Commissioner of Internal Revenue; other officials26 U.S.C. § 7803
-
Extension of time for filing returns26 U.S.C. § 6081
-
Treaty-based return positions26 U.S.C. § 6114
-
Timely mailing treated as timely filing and paying26 U.S.C. § 7502
-
Interest and penalties26 U.S.C. § 6233
-
Certified professional employer organizations26 U.S.C. § 7705
-
Accelerated cost recovery system26 U.S.C. § 168
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Disclosure of reportable transactions26 U.S.C. § 6111
-
Rules and regulations26 U.S.C. § 7805
-
Persons required to make returns of income26 U.S.C. § 6012
-
Return of S corporation26 U.S.C. § 6037
-
Reimbursement to State and local law enforcement agencies26 U.S.C. § 7624
-
Determination at partnership level26 U.S.C. § 6221
-
Partnership adjustment by Secretary26 U.S.C. § 6225
-
Authority to release levy and return property26 U.S.C. § 6343
-
Disclosure or use of information by preparers of returns26 U.S.C. § 7216
-
Departmental regulations5 U.S.C. § 301
-
Tax imposed26 U.S.C. § 1
-
Notice of proceedings and adjustment26 U.S.C. § 6231
-
Payment of tax by commercially acceptable means26 U.S.C. § 6311
-
Sale of seized property26 U.S.C. § 6335
-
Procedural requirements26 U.S.C. § 6751
-
Low-income housing credit26 U.S.C. § 42
-
Special rules26 U.S.C. § 1474
-
Returns by exempt organizations26 U.S.C. § 6033
-
Definitions and special rules26 U.S.C. § 6241
-
Administrative appeal of liens26 U.S.C. § 6326
-
Expenses of detection of underpayments and fraud, etc.26 U.S.C. § 7623
-
Information concerning resident status26 U.S.C. § 6039E
-
Identifying numbers26 U.S.C. § 6109
-
Administrative adjustment request by partnership26 U.S.C. § 6227
-
Authority to make credits or refunds26 U.S.C. § 6402
-
Judicial review of partnership adjustment26 U.S.C. § 6234
-
Failure to file notice of redetermination of foreign tax26 U.S.C. § 6689
-
Income from discharge of indebtedness26 U.S.C. § 108