- 5 - In order to qualify for head of household filing status, petitioner must satisfy the requirements of section 2(b). Section 2(b)(1)(A)(i) in pertinent part provides, that a taxpayer who is not married at the close of the taxable year can qualify for head of household filing status by maintaining as his home a household which is, for more than half of the taxable year, the principal place of abode of a child or other qualifying relative. For this purpose, a taxpayer is considered to maintain a household only when: (1) The household constitutes the home of the taxpayer for the taxpayer's taxable year; and (2) the taxpayer pays over half of the cost of running the household. Sec. 2(b)(1); sec. 1.2-2(d), Income Tax Regs. Section 1.2-2(d), Income Tax Regs., further provides: The cost of maintaining a household shall be the expenses incurred for the mutual benefit of the occupants thereof by reason of its operation as the principal place of abode of such occupants for such taxable year. The cost of maintaining a household shall not include expenses otherwise incurred. The expenses of maintaining a household include property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance and food consumed on the premises. Such expenses do not include the cost of clothing, education, medical treatment, vacations, life insurance, and transportation. * * * Petitioner's position is that the room he maintains in Ms. Cleckley's two-bedroom apartment constitutes a household. Petitioner cited no authority for his position. Petitioner testified that he rented one room in the two-bedroom apartment for himself and Fatimah for $175 a month. Petitioner testifiedPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011