Definitions and special rules

For purposes of section 1, the term “surviving spouse” means a taxpayer— Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— 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): 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— 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— a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child— For purposes of this subsection— Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household— by reason of an individual who would not be a dependent for the taxable year but for— 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). 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. For definition of taxable income, see section 63.