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A TIN is the identifying number of the individual as issued for
social security account purposes. Secs. 6109(d), 7701(a)(41).
Petitioner did not provide any information as to the gross
income or the filing status of his spouse. Thus, we cannot
conclude that petitioner should be permitted an exemption
deduction for his spouse. Similarly, petitioner failed to
provide not only the names and qualifying information of the
individuals he claims as dependents, but he also neglected to
furnish any TINs. Accordingly, petitioner is not allowed
exemptions for any dependents or his spouse; petitioner is
entitled to a single exemption for himself.
E. Standard Deduction
An individual who does not elect to itemize his deductions
is entitled to the standard deduction. Sec. 63(b). An
individual may itemize his deductions for a particular taxable
year by electing to do so under section 63(e). However, an
individual must make the election on the taxpayer’s return in
order for itemization to be permitted. Sec. 63(e)(2).
Petitioner did not file a tax return. Therefore, petitioner
could not have made an election to itemize his deductions.
Absent a valid election to itemize deductions, petitioner is
entitled only to the standard deduction.
3(...continued)
exemption.
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Last modified: May 25, 2011