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determined that petitioner’s filing status should be single,
asserting that petitioner did not furnish more than one-half of
the cost of maintaining the household. Further, respondent
disallowed the earned income credit, determining that
petitioner’s sons were qualifying children for Mr. Allen, and,
since Mr. Allen had a higher adjusted gross income, petitioner is
not entitled to the credit.
Discussion
1. Filing Status
In order to qualify for head-of-household filing status, a
taxpayer must satisfy the requirements of section 2(b). Pursuant
to that section, and as relevant herein, an individual qualifies
as a head of household if the individual is not married at the
close of the taxable year and maintains as her home a household
that constitutes for more than one-half of the taxable year the
principal place of abode of a son or daughter of the taxpayer.
Sec. 2(b)(1)(A)(i). A taxpayer is considered as maintaining a
household only if over half of the cost of maintaining the
household during the taxable year is furnished by the taxpayer.
Sec. 2(b)(1) (flush language). The cost of maintaining a
household includes property taxes, mortgage interest, rent,
utility charges, upkeep and repairs, property insurance, and food
consumed on the premises. Sec. 1.2-2(d), Income Tax Regs. The
cost of maintaining a household does not include the cost of
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