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Under section 7703,4 certain married individuals living
apart are considered to be unmarried for the purpose of
determining their eligibility to file as "head of household"
under section 2(c). Petitioner argues that he is entitled to
"head of household" status due to the support he provided to his
mother during 1990 and 1991. Petitioner testified at trial that
he was married during 1990 and 1991. However, he argues that
since his wife was declared incompetent by a State court during
those years, he was entitled to "head of household" status for
the care of his mother. Even if petitioner had offered
4 SEC. 7703. DETERMINATION OF MARITAL STATUS.
* * * * * * *
(b) Certain Married Individuals Living Apart.--For
purposes of those provisions of this title which refer to
this subsection, if--
(1) an individual who is married (within the
meaning of subsection (a)) and who files a separate
return maintains as his home a household which
constitutes for more than one-half of the taxable year
the principal place of abode of a child * * * with
respect to whom such individual is entitled to a
deduction for the taxable year under section 151 (or
would be so entitled but for paragraph (2) or (4) of
section 152(e)),
(2) such individual furnishes over one-half of the
cost of maintaining such household during the taxable
year, and
(3) during the last 6 months of the taxable year,
such individual's spouse is not a member of such
household,
such individual shall not be considered as married.
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