- 8 - than half of the support of Donald and Dontae. See sec. 152(a)(1). Accordingly, petitioner is entitled to deductions for Donald and Dontae as dependents for the 1999 tax year. 2. 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 household if she is not married at the close of the taxable year, is not a surviving spouse, and, among other choices, maintains as her home a household which constitutes for more than half of such taxable year the principal place of abode, as a member of such household, of either an unmarried descendant of a son or daughter of the taxpayer, or any other person who is a dependent of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2-2(b)(ii), (c)(1), Income Tax Regs. A taxpayer shall be considered as maintaining a household only if she pays more than one-half of the cost thereof for the taxable year. Sec. 1.2-2(d), Income Tax Regs. Since petitioner maintained as her home a household which constituted the principal place of abode of Donald and Dontae during 1999, petitioner is entitled to head-of-household filing status. Sec. 2(b)(1)(A)(i).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011