- 11 -
half of Douglas’ support, and petitioner is not entitled to an
exemption deduction for him. Respondent is sustained on this
issue.
Head-of-Household Filing Status
In 1994, petitioner claimed head-of-household filing status
on his return. Petitioner testified that he should not be
discriminated against because of his filing status and should not
be taxed differently from any other individual. Petitioner also
stated that since he was paying child support, he should be
entitled to head-of-household filing status. Douglas lived in
Aliso Viejo with his mother while he attended college nearby. In
the notice of deficiency, respondent changed petitioner’s filing
status to single.
In order to qualify for head-of-household filing status,
petitioner must satisfy the requirements of section 2(b). As
relevant here, to qualify as a head of a household, a taxpayer
must be unmarried at the close of the taxable year and maintain
as a home a household that constitutes for more than one-half of
the taxable year, the principal place of abode of the taxpayer’s
child or other qualifying individual. Sec. 2(b)(1)(A) and (B).
A taxpayer is considered as maintaining a household only if over
half of the cost of maintaining the household during the taxable
year is furnished by the taxpayer. Sec. 2(b)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011