- 13 - Mrs. Condello released her claim to the exemptions. Consequently, petitioner is not entitled to dependency exemptions for his children in that year. V. Filing Status Petitioner argues that he is entitled to file as head of household. Respondent determined that petitioner should have filed as married filing separately. We agree with respondent. A taxpayer may file as head of household only if the taxpayer is not married at the close of his taxable year and is not a surviving spouse. Sec. 2(b). Section 2(c), however, allows a married taxpayer to be treated as "not married" if he is so treated under section 7703(b). To be treated as "not married" requires, among other things, that a taxpayer maintain 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 the taxpayer is entitled to claim a dependency exemption (or would be so entitled had the claim not been released pursuant to section 152(e)(2)). Sec. 7703(b). As discussed above, petitioner is not entitled to claim a dependency exemption for his children. Therefore, petitioner cannot file as head of household. VI. Addition to Tax Respondent determined that petitioner is liable for an addition to tax under section 6651(a)(1). Section 6651(a)(1) imposes an addition to tax for failure to file a return on thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011