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working. Though petitioner testified that she did not know the
amount of monetary support provided by Mr. Madrigal, petitioner
allowed Mr. Madrigal to claim one of the children, Victor, Jr.,
as a dependent for the 1993 tax year because of the support he
was providing.
Based on the record, we hold that petitioner was not
entitled to file as head of household for the 1993 and 1994 tax
years and that her correct filing status for the years in issue
is married filing separate. Respondent is sustained on this
issue.
2. Earned Income Credit
Section 32 provides 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 either of the 1993
and 1994 tax years. Based on the record, we hold that petitioner
is not entitled to an earned income credit for the 1993 and 1994
tax year. Respondent is sustained on this issue.
To reflect the foregoing,
Decision will be entered
for respondent.
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