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of abode of the taxpayer's child for whom the taxpayer can claim
a dependency exemption.
As discussed above, petitioner has failed to establish that
his household was for more than one-half of the taxable year the
principal place of abode of either of his children, and that he
is entitled to claim a dependency exemption for either of the
children. Accordingly, we hold that petitioner is not entitled
to head of household filing status for 1992.
3. Earned Income Credit
Respondent determined that petitioner is not entitled to an
earned income credit because he did not file a joint return with
his wife.
Section 32 provides for an earned income credit for certain
"eligible individuals". Section 32(d) provides, however, that a
married individual (within the meaning of section 7703) is only
eligible for the earned income credit if a joint return is filed
for the taxable year.
Petitioner, a married individual within the meaning of
section 7703, did not file a joint return for 1992. It follows,
therefore, that petitioner is not entitled to an earned income
credit for 1992. Sec. 32(d).2
2Additionally, petitioner has failed to establish that he is
an "eligible individual" for purposes of the earned income
credit. Sec. 32(c)(1)(A) defines an "eligible individual" as any
individual who has a "qualifying child" for the taxable year.
Sec. 32(c)(3)(A) defines a "qualifying child" as an individual
(continued...)
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