- 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 testified
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011