- 7 -
entitled to the claimed head-of-household filing status. To
qualify as a head of household, a taxpayer must satisfy the
requirements of section 2(b). Under section 2(b), a taxpayer
shall be considered a head of a household if, and only if, he is
not married at the close of the taxable year, is not a surviving
spouse, and, among other choices, maintains as his home a
household which constitutes for more than one-half of the taxable
year the principal place of abode of a dependent of the taxpayer
(if not a child or grandchild of the taxpayer), if the taxpayer
is entitled to a deduction for the dependent under section 151.
Sec. 2(b)(1)(A). A taxpayer shall be considered as not married
if he is legally separated from his spouse under a decree of
divorce or of separate maintenance, or if at any time during the
taxable year his spouse is a nonresident alien. Sec. 2(b)(2)(B)
and (C).3 An individual maintains a household only if he
furnished over half of the costs of maintaining the household
during the taxable year. Sec. 2(b)(1); sec. 1.2-2(b)(1), (d),
Income Tax Regs.
Petitioner conceded that he was married during 1999 and that
he was not legally separated from Mrs. Barrie under a decree of
divorce or of separate maintenance. There are no facts in the
record that indicate that Mrs. Barrie was a nonresident alien.
3 As discussed below, an individual is also not treated as
married if he is so treated under sec. 7703(b). Sec. 32(d).
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011