- 7 - The notice of deficiency, based on the 1991 joint Federal return disallowed the exemption amount for Ms. Petrie, reduced petitioner's reported rental income by $3,0009 and disallowed $2,30410 of petitioner's rental expense. The first issue for decision is whether petitioner is entitled to use head of household filing status11 for the years in issue. Petitioner contends that he is entitled to claim head of household filing status as claimed on his 1990 and 1991 amended returns. Respondent contends that petitioner was married during the years in issue and because Ms. Petrie did not join in the filing of the returns, petitioner must claim married filing separately filing status. Section 1 imposes a tax on the taxable income of individuals. The rate of tax depends on the taxpayer's filing status. Sec. 1(a) through (d). There are four filing categories for individual taxpayers: (1) Married filing a joint return; (2) unmarried head of household; (3) unmarried individual; and (4) married filing a separate return. 9 One-half of the amount reported on petitioner's 1991 joint Federal return. 10 One-half of the amount claimed on petitioner's 1991 joint Federal return. 11 Head of household filing status requires that the taxpayer who is not married at the close of the year maintain as his home a household which constitutes for more than one-half of the taxable year, the principal place of abode of any person who is a dependent of the taxpayer, provided that the taxpayer is entitled to a deduction for such person under section 151. Sec. 2(b)(1)(A)(ii).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011