-5- case. Sec. 152(e)(2)(B); see also sec. 1.152-4T, Q & A-3, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). Petitioner has not shown that he was the custodial parent of his children under section 152(e)(1) or that he timely filed a Form 8332. It follows, therefore, that petitioner is not entitled to claim dependency exemption deductions for his children for the year 1992 because they are not his dependents as that term is defined in section 152(a). 2. Head of Household Filing Status Respondent determined that petitioner is not entitled to head of household filing status because he did not satisfy the requirements necessary for a married taxpayer to claim such status. One of the requirements to qualify for head of household filing status is that an individual must not be married at the close of the taxable year. Sec. 2(b). However, a married taxpayer can meet the "not married" requirement if he is treated as not married under section 7703(b). Sec. 2(c). Section 7703(b) provides that a married taxpayer living apart from his spouse with a dependent child will not be considered as married if: (1) He files a separate tax return; (2) he pays more than half the cost of maintaining his household for the tax year; (3) his spouse is not a member of the household during the last six months of the tax year; and (4) the household is for more than one-half of the taxable year the principal placePage: Previous 1 2 3 4 5 6 7 8 Next
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