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Head of Household Filing Status
As relevant to petitioners’ cases, section 2(b) defines a
head of household as an individual taxpayer who is not married at
the close of the taxable year, and who 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 deduction for the taxable year for his father or mother under
section 151. An individual is considered to maintain a household
only if he furnishes over half the cost of maintaining the
household during the taxable year. See sec. 2(b). Expenditures
considered for purposes of claiming head of household filing
status are different in certain respects from those considered for
purposes of the dependency exemption support test. See Teeling v.
Commissioner, 42 T.C. 671, 682-684 (1964); sec. 1.152-1(a)(2)(i)
and 1.2-2(d), Income Tax Regs. The cost of maintaining a
household consists of the “expenses incurred for the mutual
benefit of the occupants thereof by reason of its operation as the
principal place of abode of such occupants”. Sec. 1.2-2(d),
Income Tax Regs. Such expenses include “property taxes, mortgage
interest, rent, utility charges, upkeep and repairs, property
insurance, and food consumed on the premises.” Id.
Respondent maintains that Gabriel does not qualify for head
of household filing status in 1995 or 1996 because he is not
entitled to claim his father as a dependent in either year and he
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