- 7 - must maintain the household, and both the taxpayer and the individual must occupy the household for the taxable year. Sec. 1.152-1(b), Income Tax Regs. A taxpayer maintains a household when he pays more than half of the expenses for the household. Rev. Rul. 64-41, 1964-1 C.B. 84. FA and AA had the same principal place of abode as petitioner, who was unmarried. Further, petitioner, FA, and AA occupied the household for 2005. The record does not provide us with sufficient evidence of the total available sources of support for the children or that petitioner paid more than half of the expenses for the household. Thus, FA and AA are not considered related to petitioner for purposes of section 152(d)(1)(A). Even if we concluded that FA and AA were related to petitioner within the meaning of section 152(d)(2)(H), section 152(d)(1)(C) requires that petitioner also provide over half of the total support for the children for the taxable year. In order to meet this burden of support, petitioner must establish, by competent evidence, the total amount of support furnished for the taxable year at issue. See Blanco v. Commissioner, 56 T.C. 512, 514-515 (1971); Cotton v. Commissioner, T.C. Memo. 2000-333. Support includes “food, shelter, clothing, medical and dental care, education, and the like.” Sec. 1.152-1(a)(2)(i), Income Tax Regs.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008