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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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