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Head of Household
An individual qualifies as a head of household if the
individual is not married at the close of the taxable year and
maintains as his home a household that constitutes for more than
one-half of the taxable year the principal place of abode of an
individual who qualifies as the taxpayer’s dependent within the
meaning of section 151. Sec. 2(b)(1)(A)(ii). An individual who
is legally separated from his spouse under a decree of divorce or
separate maintenance shall not be considered married. Sec.
2(b)(2)(B).
Respondent concedes that if Mr. Maher is entitled to one
exemption, he is entitled to claim head of household status. We
concluded that Mr. Maher is entitled to claim dependency
exemptions for Kristen and Billy. Accordingly, Mr. Maher is
entitled to claim head of household status.
Unreimbursed Employee Expenses
Mr. Maher claims he is entitled to deduct $9,160 in
unreimbursed employee business expenses. This amount comprises
$6,910 of vehicle expenses and $2,250 of business expenses that
do not include meals, entertainment, and travel expenses.
Mr. Maher testified that in 1998 he drove “maybe 50--60
thousand miles on my car” for work. Mr. Maher, however,
submitted no documentation or receipts to substantiate any of the
employee business expenses he claims he incurred or paid in 1998.
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Last modified: May 25, 2011