Ahsan Mohiuddin - Page 12

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          correct filing status for the taxable year 1992 is "married                 
          filing separate".                                                           
                                       OPINION                                        
               Petitioner contends that he was head of a household during             
          1990 and 1991 when his mother lived in his house, and, therefore,           
          is entitled to compute his tax on that basis.  In the notice of             
          deficiency, respondent determined that petitioner should have               
          filed as "single".  In her Answer to Amended Petition, respondent           
          alleged that petitioner was required to file as "married filing             
          separate".                                                                  
               As a general rule, married individuals must file their                 
          Federal income tax returns using either "married filing separate"           
          or "married filing joint".  Pursuant to section 2(b)(1), an                 
          unmarried individual may file a return as "head of household" if            
          that individual:  (1) Maintains as his home a household which               
          constitutes for more than one-half of his taxable year the                  
          principal place of abode, as a member of such household of an               
          unmarried son or daughter or stepson or stepdaughter or of any              
          person who is a dependent of the taxpayer, if the taxpayer is               
          entitled to a dependency exemption for that person; or (2)                  
          maintains a household which constitutes for such taxable year the           
          principal place of abode of the father or mother of the taxpayer,           
          if the taxpayer is entitled to a dependency exemption for that              
          parent.                                                                     






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