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26 U.S.C. § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

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Stable record: federal_law:legal_authorities:record_usc_553fb07f56a80d53dd52f533
Source file: Laws/federal/codes/united-states-code/title-26/section-692-income-taxes-of-members-of-armed-forces-astronauts-and-victims-of-certai--daa0314dca.md
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Source location: Title 26, Chapter 1, § 692; chapter-001-normal-taxes-and-surtaxes.md

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**(a) General rule** In the case of any individual who dies while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone (as determined under section 112) or as a result of wounds, disease, or injury incurred while so serving— (1) any tax imposed by this subtitle shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone; and (2) any tax under this subtitle and under the corresponding provisions of prior revenue laws for taxable years preceding those specified in paragraph (1) which is unpaid at the date of his death (including interest, additions to the tax, and additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment. **(b) Individuals in missing status** For purposes of this section, in the case of an individual who was in a missing status within the meaning of section 6013(f)(3)(A), the date of his death shall be treated as being not earlier than the date on which a determination of his death is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section556&num=0&edition=prelim) of the United States Code. Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause subsection (a)(1) to apply for any taxable year beginning more than 2 years after the date designated under section 112 as the date of termination of combatant activities in a combat zone. **(c) Certain military or civilian employees of the United States dying as a result of injuries** (1) **In general** — In the case of any individual who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury which was incurred while the individual was a military or civilian employee of the United States and which was incurred in a terroristic or military action, any tax imposed by this subtitle shall not apply— (A) with respect to the taxable year in which falls the date of his death, and (B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred. (2) **Terroristic or military action** — For purposes of paragraph (1), the term “terroristic or military action” means— (A) any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies, and (B) any military action involving the Armed Forces of the United States and resulting from violence or aggression against the United States or any of its allies (or threat thereof). For purposes of the preceding sentence, the term “military action” does not include training exercises. (3) **Treatment of multinational forces** — For purposes of paragraph (2), any multinational force in which the United States is participating shall be treated as an ally of the United States. **(d) Individuals dying as a result of certain attacks** (1) **In general** — In the case of a specified terrorist victim, any tax imposed by this chapter shall not apply— (A) with respect to the taxable year in which falls the date of death, and (B) with respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds, injury, or illness referred to in paragraph (3) were incurred. (2) **$10,000 minimum benefit** — If, but for this paragraph, the amount of tax not imposed by paragraph (1) with respect to a specified terrorist victim is less than $10,000, then such victim shall be treated as having made a payment against the tax imposed by this chapter for such victim’s last taxable year in an amount equal to the excess of $10,000 over the amount of tax not so imposed. (3) **Taxation of certain benefits** — Subject to such rules as the Secretary may prescribe, paragraph (1) shall not apply to the amount of any tax imposed by this chapter which would be computed by only taking into account the items of income, gain, or other amounts attributable to— (A) deferred compensation which would have been payable after death if the individual had died other than as a specified terrorist victim, or (B) amounts payable in the taxable year which would not have been payable in such taxable year but for an action taken after September 11, 2001. (4) **Specified terrorist victim** — For purposes of this subsection, the term “specified terrorist victim” means any decedent— (A) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or (B) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002. Such term shall not include any individual identified by the Attorney General to have been a participant or conspirator in any such attack or a representative of such an individual. (5) **Relief with respect to astronauts** — The provisions of this subsection shall apply to any astronaut whose death occurs in the line of duty, except that paragraph (3)(B) shall be applied by using the date of the death of the astronaut rather than September 11, 2001.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 104 — Compensation for injuries or sickness

**(a) In general** Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include— (1) amounts received under workmen’s compensation acts as compensation for personal injuries or sickness; (2) the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness; (3) amounts received through accident or health insurance (or through an arrangement having the effect of accident or health insurance) for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (A) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (B) are paid by the employer); (4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the provisions of section 808 of the Foreign Service Act of 1980; (5) amounts received by an individual as disability income attributable to injuries incurred as a direct result of a terroristic or military action (as defined in section 692(c)(2)); and (6) amounts received pursuant to— (A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 ([42 U.S.C. 3796](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section3796&num=0&edition=prelim)); 11 See References in Text note below. or (B) a program established under the laws of any State whic

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5 — Cross references relating to tax on individuals

**(a) Other rates of tax on individuals, etc.** (1) For rates of tax on nonresident aliens, see section 871. (2) For doubling of tax on citizens of certain foreign countries, see section 891. (3) For rate of withholding in the case of nonresident aliens, see section 1441. (4) For alternative minimum tax, see section 55. **(b) Special limitations on tax** (1) For limitation on tax in case of income of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death, see section 692. (2) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2 — Definitions and special rules

**(a) Definition of surviving spouse** (1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer— (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151. (2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— (A) if the taxpayer has remarried at any time before the close of the taxable year, or (B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof). (3) **Special rule where deceased spouse was in missing status** — 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): (A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2

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Federal law — U.S. Code and appendices · legal_authorities

37 U.S.C. § 556 — Secretarial determinations

**(a)** The Secretary concerned, or his designee, may make any determination necessary to administer this chapter and, when so made, it is conclusive as to— (1) death or finding of death; (2) the fact of dependency under this chapter; (3) the fact of dependency for the purpose of paying six months’ death gratuities authorized by law; (4) the fact of dependency under any other law authorizing the payment of pay, allowances, or other emoluments to enlisted members of the armed forces, when the payments are contingent on dependency; (5) any other status covered by this chapter; (6) an essential date, including one on which evidence or information is received by the Secretary concerned; and (7) whether information received concerning a member of a uniformed service is to be construed and acted on as an official report of death. Paragraphs (1), (5), (6), and (7) only apply with respect to a case to which [section 555 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section555&num=0&edition=prelim) applies. **(b)** When the Secretary concerned, in a case to which [section 555 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section555&num=0&edition=prelim) applies, receives information that he considers establishes conclusively the death of a member of a uniformed service, he shall, notwithstanding any earlier action relating to death or other status of the member, act on it as an official report of death. After the end of the 12-month period in a missing status prescribed by [section 555 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section555&num=0&edition=prelim), the Secretary concerned, or his designee, shall, when he considers that the information received

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6013 — Joint returns of income tax by husband and wife

**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below: (1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien; (2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1); (3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 692 — Income taxes of members of Armed Forces,

Page 1860 TITLE 26—INTERNAL REVENUE CODE § 692 see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title. Amendment by section 1432(a)(3) of Pub. L. 99–514 ap- plicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as an Effective Date note under section 2601 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, but inapplicable under certain conditions under will executed before date which is 30 days after Aug. 13, 1981, or under trust created by such date, see section 403(e) of Pub. L. 97–34, set out as a note under section 2056 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS AND REVIVAL OF PRIOR LAW For effective date of amendment by section 2(b)(5) of Pub. L. 96–471, see section 6(a)(1) of Pub. L. 96–471, set out as an Effective Date note under section 453 of this title. Pub. L. 96–471, § 6(b), Oct. 19, 1980, 94 Stat. 2256, pro- vided: ‘‘The amendment made by section 3 [amending this section] shall apply in the case of decedents dying after the date of the enactment of this Act [Oct. 19, 1980].’’ Amendment by Pub. L. 96–223 (repealing section 2005(a)(4) of Pub. L. 94–455 and the amendments made thereby, which had amended this section) applicable in respect of decedents dying after Dec. 31, 1976, and ex- cept for certain elections, this title to be app

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