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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).
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