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household that constitutes for more than one-half of the taxable
year, the principal place of abode of certain qualified
individuals. Sec. 2(b)(1)(A).
We have previously held that petitioner is not entitled to
the claimed dependency deductions. There were no other
qualifying individuals, such as an unmarried son or daughter,
within the household and, accordingly, petitioner is not entitled
to head-of-household filing status. Sec. 2(b)(1)(A). Thus,
petitioner has not established that he maintained a household for
a qualified individual. Respondent is sustained on this issue.
The final issue in this case is whether petitioner is
entitled to the earned income credit as provided under section
32. Section 32(a) permits an "eligible individual" to claim an
earned income credit against the individual's income tax
liability. An eligible individual is defined in section
32(c)(1)(A) as either (1) an individual who has a qualifying
child for the taxable year, or (2) an individual who does not
have a qualifying child for the taxable year, if the individual's
principal place of abode is in the United States for more than
one-half of the taxable year, the individual is at least 25 years
of age but has not reached the age of 65 years before the close
of the taxable year, and the individual is not a dependent for
whom a deduction is allowable under section 151 to another
taxpayer.
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Last modified: May 25, 2011