make a joint return if— (i) the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return, (ii) such individual and such individual’s spouse have the same household as their home at the close of the taxable year, (iii) such individual’s spouse does not make a separate return, and (iv) neither such individual nor such individual’s spouse is an individual described in section 63(c)(2) who has income (other than earned income) in excess of the amount in effect under section 63(c)(2)(A). , and (B) by striking subsection (f). (2) Bankruptcy estates Paragraph (8) of section 6012(a) of such Code is amended by striking the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(D) and inserting the standard deduction in effect under section 63(c)(1)(B) . (f) Conforming amendments (1) Section 1(f)(7) of the Internal Revenue Code of 1986 is amended— (A) by striking section 151(d)(4) in subparagraph (A) and inserting section 7706(d)(6) , and (B) by striking 151(d)(4) in subparagraph (B) and inserting 7706(d)(6) . (2) Section 2(a)(1)(B) of the Internal Revenue Code of 1986 is amended by striking a dependent and all that follows through section 151 and inserting a dependent who (within the meaning of section 7706, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer . (3) Section 21 of such Code is amended— (A) in subsection (b)(1)(A), by striking section 152(a)(1) and inserting section 7706(a)(1) , (B) in subsection (b)(1)(B), by striking section 152 and inserting section 7706 , (C) in subsection (e)(5)— (i) by striking section 152(e) in subparagraph (A) and inserting section 7706(e) , and (ii) by striking section 152(e)(4)(A) and inserting section 7706(e)(4)(A) ,