Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-801 - RETURNS BY INDIVIDUALS
Rule 1.26-51-801(d)(1) - Head of Household
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer shall be considered the head of a household if, and only if, the following three conditions are met:
1. The taxpayer is not married at the close of his tax year;
2. The taxpayer is not a "surviving spouse" as defined by IRC Reg. 1.2-2(a); and
3. The taxpayer maintains as his home a household which constitutes (for the tax year at issue) the principal place of abode, as a member of such household, at least one of the individuals described in IRC Reg. 1.2-2(b)(3)(i) or (ii);
or
The taxpayer maintains, whether or not as his home, a household which constitutes (for the tax year at issue) the principal place of abode of at least one of the individuals described in IRC Reg. 1.2-2(b)(4).
