- 4 - on the children. In the notices of deficiency, respondent adjusted each petitioner’s filing status to married filing separately. As a result, respondent disallowed the earned income credits claimed by petitioners. Discussion As relevant herein, a taxpayer qualifies for head of household filing status if he or she is (1) not married at the close of the taxable year, and (2) maintains as his or her home “a household which constitutes for more than one-half of such taxable year the principal place of abode” of a son or daughter. Sec. 2(b)(1)(A).3 A married taxpayer qualifies as unmarried for head of household filing purposes if (1) the taxpayer files a separate tax return, (2) the household is, for more than one-half of the taxable year, the principal place of abode of the taxpayer’s child for whom the taxpayer would be entitled to claim a dependency exemption, (3) the taxpayer “furnishes over one-half of the cost of maintaining such household during the taxable year,” and (4) the taxpayer’s spouse is not a member of the household during the last 6 months of the taxable year. Sec. 3 The analysis of sec. 2(b) can be addressed via the marital status of petitioners under sec. 7703(b) or the requirement to maintain a household under sec. 2(b). The result of either analysis is the same; however, the parties addressed the marital status of petitioners at trial, and we do the same here.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011