- 7 - Tyra, and Ms. Stackhouse for the 1999 and 2000 taxable years and for Jaleisha for the 2000 taxable year. However, we conclude that, under the special support test of section 152(e)(1)(A)(iii), petitioner is entitled to the dependency exemption deduction for Jaleisha for the 1999 taxable year. 3. Filing Status To qualify as a head of household, a taxpayer must satisfy the requirements of section 2(b). Under section 2(b), a taxpayer shall be considered a head of household if he or she is not married at the close of the taxable year, is not a surviving spouse, and, among other choices, maintains as his or her home a household which constitutes for more than half of such taxable year the principal place of abode, as a member of such household, of either an unmarried daughter of the taxpayer or any other person who is a dependent of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2-2(b)(3)(ii), (c)(1), Income Tax Regs. A taxpayer shall be considered as maintaining a household only if he or she pays more than one-half of the cost thereof for the taxable year. Sec. 1.2-2(d), Income Tax Regs. In the present case, respondent determined that petitioner was not entitled to head-of-household filing status for 1999 and 2000. We have sustained respondent’s determination that Ms.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011