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Head of Household Filing Status
Petitioner claims that he maintained, as his household, the
principal place of abode of Mackcande, and, therefore, is
entitled to use the head of household filing status. Section
2(b) provides the requirements for head of household filing
status. To qualify as a head of a household a taxpayer must be
unmarried at the end of the taxable year. Sec. 2(b)(1). For the
reasons discussed below, we find that petitioner was married at
the end of the taxable year and is not entitled to use the head
of household filing status.
Petitioner’s Marital Status
Petitioner’s eligibility to claim the child care credit,
EIC, and head of household filing status depends on whether he is
treated as being unmarried. Section 7703(a) provides that an
individual’s marital status shall be determined at the end of the
taxable year and “an individual legally separated from his spouse
under a decree of divorce or of separate maintenance shall not be
considered as married.” Sec. 7703(a)(2). Petitioner does not
meet this requirement. Section 7703(b) provides, in pertinent
part, that if
(1) an individual who is married * * * and who
files a separate return maintains as his home a
household which constitutes for more than one-half of
the taxable year the principal place of abode of a
child * * * with respect to whom such individual is
entitled to a deduction for the taxable year under
section 151 * * *,
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Last modified: May 25, 2011