Tax Research Memo
RESEARCH MEMORANDOM
(Question 1) Facts: | Alex and Amanda Adams were married 22 years ago and have two children, Anne and Alex Jr. On June 2, 2011, after a particularly fierce argument, Alex packed his clothes and left for parts unknown. Amanda has neither seen nor heard from him since. Anne graduated from Wayne State University on May 7, 2011. Prior to her graduation Anne had been a full time student. During the year, Anne (born October 5, 1990) earned $7,000 from a life guarding job and a tutoring job. She deposited a little over seven-eighths of her earnings in a savings account under her name and used the rest for her support. The remainder of Anne’s support was provided by her mother, Amanda. Amanda also provided the entire support for Alex Jr. for 2011. Alex Jr. is in elementary school (born May 14, 2002). | Issue: | How should Amanda file 2011 tax return? | Authorities: | IRC § 6013 (a)IRC § 2 (b)IRC § 152 KNOCHELMANN, JR. v. COMM., (sixth circuit) Cite as 108 AFTR 2d 2011-6011, 08/30/2011 , Code Sec(s) 152; 151; 21; 24; 1; 2 | Conclusion: | Amanda should file her request as a separate return, and Head of household, so she is entitled to a personal exemption, standard deduction as a head of household and dependency exemption for Alex Jr. only. | Analysis: | IRC § 6013 (a)(1) provides that “no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien”, and since Alex (husband) no longer live with Amanda (wife) till the request date, she should filing a separate return. Therefore, she is entitled to have a personal exemption.IRC § 2 (b)(1) provides that “an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse”, and IRC § 2 (b)(2)(B) provides that “a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse
(Question 1) Facts: | Alex and Amanda Adams were married 22 years ago and have two children, Anne and Alex Jr. On June 2, 2011, after a particularly fierce argument, Alex packed his clothes and left for parts unknown. Amanda has neither seen nor heard from him since. Anne graduated from Wayne State University on May 7, 2011. Prior to her graduation Anne had been a full time student. During the year, Anne (born October 5, 1990) earned $7,000 from a life guarding job and a tutoring job. She deposited a little over seven-eighths of her earnings in a savings account under her name and used the rest for her support. The remainder of Anne’s support was provided by her mother, Amanda. Amanda also provided the entire support for Alex Jr. for 2011. Alex Jr. is in elementary school (born May 14, 2002). | Issue: | How should Amanda file 2011 tax return? | Authorities: | IRC § 6013 (a)IRC § 2 (b)IRC § 152 KNOCHELMANN, JR. v. COMM., (sixth circuit) Cite as 108 AFTR 2d 2011-6011, 08/30/2011 , Code Sec(s) 152; 151; 21; 24; 1; 2 | Conclusion: | Amanda should file her request as a separate return, and Head of household, so she is entitled to a personal exemption, standard deduction as a head of household and dependency exemption for Alex Jr. only. | Analysis: | IRC § 6013 (a)(1) provides that “no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien”, and since Alex (husband) no longer live with Amanda (wife) till the request date, she should filing a separate return. Therefore, she is entitled to have a personal exemption.IRC § 2 (b)(1) provides that “an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse”, and IRC § 2 (b)(2)(B) provides that “a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse