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move with her to San Diego. Instead, RW remained in Indiana,
completed her eighth-grade year, then came to San Diego for the
summer after the end of the school year. RW had expressed
reservations about living in San Diego and convinced petitioner
to allow her to remain in Indiana to attend high school for the
next 4 years.
Accordingly, petitioner did not maintain a principal place
of abode for RW within the meaning of the statute. RW did not
move to San Diego to live with petitioner permanently. RW did
not consider petitioner’s home in San Diego as her principal
place of abode; therefore, petitioner did not maintain her home
as the principal place of abode for RW.
A temporary absence, however, where the child fails to
occupy the abode because of special circumstances, such as
education or vacation, and where the child is absent for less
than 6 months of the taxable year of the taxpayer, will not
prevent the taxpayer from claiming the status of head of
household. Sec. 1.2-2(c)(1), Income Tax Regs. A child’s absence
will not prevent the taxpayer from being considered as
maintaining a household if: “(i) it is reasonable to assume that
the taxpayer or such other person will return to the household,
and (ii) the taxpayer continues to maintain such household or a
substantially equivalent household in anticipation of such
return.” Id.
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Last modified: May 25, 2011