(6) Marital status An individual's marital status shall be determined in accordance with section 7703. (d) Denial and recapture rules in case of disposal of residence within 5 taxable years (1) Denial of credit in case of disposal within taxable year No credit under subsection (a) shall be allowed to any taxpayer for any taxable year with respect to the purchase of a residence if the taxpayer disposes of such residence (or such residence ceases to be the principal residence of the taxpayer (and, if married, the taxpayer's spouse)) before the close of such taxable year. (2) Partial recapture (A) In general Except as provided in subparagraph (D), if the taxpayer disposes of the residence with respect to which a credit was allowed under subsection (a) (or such residence ceases to be the principal residence of the taxpayer (and, if married, the taxpayer's spouse)) during the 4-taxable-year period beginning with the taxable year immediately following the credit year, the tax imposed by this chapter for the taxable year in which such disposal (or cessation) occurs shall be increased by an amount equal to the recapture percentage of the amount of the credit so allowed. (B) Credit year For purposes of subparagraph (A), the term credit year means the taxable year in which the credit under subsection (a) was allowed. (C) Recapture percentage For purposes of subparagraph (A), the recapture percentage with respect to any disposal or cessation described in such subparagraph shall be determined in accordance with the following table: If the disposal or cessation The recapture  occurs in: percentage is: The 1st taxable year beginning after the credit year 80 percent The 2nd taxable year beginning after the credit year 60 percent The 3rd taxable year beginning after the credit year 40 percent The 4th taxable year beginning after the credit year 20 percent. (D) Exceptions This paragraph shall not apply in the case of a disposal or cessation described in subparagraph (A) which occurs after or incident to any of the following: (i)