Ark. Code R. 26-51-801 - 1(d)(1) (1997) - Head of Household

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).