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respondent changed the filing status to single in the notice of
deficiency.
Section 1(b) imposes a special income tax rate on an
individual filing as head of household. As relevant herein,
section 2(b) defines a “head of household” as an unmarried
individual who maintains as his or her home a household which
constitutes for more than one-half of the taxable year the
principal place of abode of a child of the taxpayer. Sec.
2(b)(1)(A)(i).
As previously stated, petitioner is unable to establish that
his residence constituted the principal place of abode for JTMZ
for more than one-half of the taxable year. Petitioner has not
claimed that any other individual resided in his household. It
follows, therefore, that petitioner is not entitled to claim
head-of-household filing status.
3. Earned Income Credit
As previously stated, petitioner claimed an earned income
credit for taxable year 2002 with JTMZ as the qualifying child.
In the notice of deficiency, respondent disallowed the earned
income credit in full.
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
includes wages. Sec. 32(c)(2)(A). Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as “any
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