[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.44A-3]

[Page 212]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.44A-3  Special rules applicable to married individuals.

    (a) Joint return requirement. This section applies only if the 
taxpayer is married at the close of a taxable year in which employment-
related expenses are paid. In such a case the credit provided by section 
44A with respect to employment-related expenses is allowed only if for 
the taxable year the taxpayer and his or her spouse file a joint return. 
If either spouse dies during the taxable year and a joint return may be 
made for the year under section 6013(a)(2) for the survivor and the 
deceased spouse, the credit is allowed for the year only if a joint 
return is made. If, however, the surviving spouse remarries before the 
end of the taxable year in which his or her first spouse dies, a credit 
is allowed on the separate return which is made for the decedent spouse. 
For purposes of this section, certain married individuals legally 
separated or living apart are treated as not married, as provided in 
paragraphs (b) and (c), respectively, of this section.
    (b) Marital status. For purposes of section 44A, an individual 
legally separated from his or her spouse under a decree of divorce or of 
separate maintenance is not considered as married.
    (c) Certain married individuals living apart. For purposes of 
section 44A, an individual who is married within the meaning of section 
143(a) is treated as not married for the entire taxable year, if the 
individual--
    (1) Files a separate return for the year,
    (2) Maintains as his or her home a household which constitutes for 
more than one-half of the taxable year the principal place of abode of a 
qualifying individual, and
    (3) Furnishes over one-half of the cost of maintaining the household 
for the year,

and if the individual's spouse is not a member of the household at any 
time during the last 6 months of the year. Thus for example, an 
individual who is married during the taxable year, but is treated as not 
married by reason of this paragraph, may determine the earned income 
limitation upon the amount of employment-related expenses without taking 
into account the earned income of his or her spouse under Sec. 1.44A-
2(b).

[T.D. 7643, 44 FR 50335, Aug. 28, 1979]