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Head of Household Status
According to the relevant part of section 2(b), a taxpayer
shall be considered a head of household if such individual (1) is
not married at the close of the taxable year, and (2) maintains
as his home a household which constitutes for more than one-half
of the taxable year the principal place of abode of a son or
daughter of the taxpayer. Sec. 2(b)(1)(A)(i). Thus, petitioner
must establish that the children lived in petitioner’s home for
more than 6 months in 1998.
Because we determined above that the children were not in
the physical custody of petitioner for more than half of the year
at issue, petitioner could not have maintained a household that
was the children’s principal place of abode for more than one-
half of 1998. Accordingly, petitioner is not entitled to the
head of household filing status claimed for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011