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is single.
Section 2(b), in relevant part, defines head of household as
an unmarried taxpayer who maintains as his home a household which
constitutes for more than one-half of such taxable year the
principal place of abode of a person who is an unmarried son or
daughter of the taxpayer. Sec. 2(b)(1)(A)(i). The term
“principal place of abode” is synonymous with “home”. Sec. 1.2-
(2)(c)(1), Income Tax Regs. A taxpayer shall be considered as
maintaining a household only if he pays more than one-half the
costs of the household. Sec. 1.2-2(d), Income Tax Regs. The
costs of maintaining a household include property taxes, mortgage
interest, rent, utility charges, upkeep and repairs, property
insurance, and food consumed on the premises. Id.
During the taxable years at issue, Jamie was a full-time
student at Penn State University. In 1996 and 1997, Jamie
remained at college during the summer months as a participant in
the ROTC program. Petitioner testified that “for the most part
[Jamie] wasn’t in the area at all. She was away at college.”
Petitioner, although unmarried during the taxable years in issue,
has not met the requirements to file as head of household.
Petitioner lived in Ms. Hughes’ residence during the years in
issue. Petitioner testified that he paid weekly child support to
his former wife during the taxable years in issue. Petitioner
did not offer evidence that he provided more than one-half the
costs of maintaining a household for himself and Jamie.
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