Mohamed H. Elbasha v. Comm., TCM 2022-001
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Tax Court Reminds Taxpayer about Single Filing Status Rules : Mohamed H. Elbasha v. Commissioner of Internal Revenue, TCM 2022-001
Mohamed H. Elbasha was married at the close of the 2008 tax year but contended he was entitled to the single filing status because his wife lived abroad. Simply having a spouse living apart or abroad is insufficient for a person to be considered unmarried.
To file under the single filing status, a person must be unmarried, not a surviving spouse, and not a head of household (§1(C)). The determination of whether an individual is married is made at the close of the taxable year unless that individual’s spouse dies during that year ((§7703(a)(1)). A person is not considered married at the close of the taxable year if he either (a) is separated from a spouse under a decree of divorce or separate maintenance agreement, or (b) furnishes over half of the costs of maintaining a household that does not include the spouse but does include a certain qualifying child or children (§7703(a) and (b)).