- 11 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011