Antonio O. Neal - Page 14
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children. 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 amount. Sec. 32(a)(1). One such
limitation applies to married individuals. Section 32(d)
provides: “In the case of an individual who is married (within
the meaning of section 7703), this section shall apply only if a
joint return is filed for the taxable year under section 6013.”
Section 7703(a)(1) provides that “the determination of whether an
individual is married shall be made as of the close of his
taxable year” and that certain married individuals living apart
shall not be considered as married.
The parties agree that petitioner was still married to Ms.
Neal at the close of the taxable year 2003, and for reasons
previously stated, the Court is not satisfied that petitioner
was living apart from Ms. Neal in 2003. Accordingly, since
petitioner did not file a joint return for taxable year 2003, is
still married to Ms. Neal, and cannot prove that he was separated
from Ms. Neal in 2003, he is not entitled to an earned income
credit for taxable year 2003. Respondent’s determination on this
issue is sustained.
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Last modified: March 27, 2008