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II. Head-of-Household Filing Status
In addition to satisfying other requirements not here in
dispute, in order to qualify as a head of household, a taxpayer
must maintain as his or her home a household that constitutes for
more than one-half of the taxable year the principal place of
abode, as a member of such household, of a child of the taxpayer.
See sec. 2(b). Respondent argues that petitioner’s house was not
the principal place of abode for more than one-half of either
year in issue of any of petitioner’s children. We agree.
Although petitioner enjoyed and exercised substantial visitation
rights, custody of the children during the years in issue was
with Delores Hamilton, and the children resided with her for
most of both years in issue. Consequently, respondent’s
determinations that petitioner does not qualify as a head of
household for either year in issue are sustained.
III. Earned Income Credit
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Because of his income for each
year in issue, petitioner is entitled to an earned income credit
only if he is entitled to treat any of the children as a
qualifying child, as defined in section 32(c)(3). Among other
requirements, to be treated as a qualifying child, the child must
have the same principal place of abode as the taxpayer for more
than one-half of the taxable year. We have previously found that
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Last modified: May 25, 2011