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could claim her for all tax purposes. In 1997 and 1998,
petitioner claimed head-of-household filing status and earned
income credits based on one qualifying child, Maddison. Kristina
also claimed Maddison for purposes of the earned income credit in
1997.
Respondent determined that in 1997 and 1998 petitioner's
filing status was single rather than head-of-household and that
petitioner was not entitled to the earned income credit.
Section 2(b) defines head-of-household as an individual
taxpayer who is unmarried at the close of his taxable year and
who maintains as his home a household that constitutes the
principal place of abode for more than one-half of the taxable
year of a daughter of the taxpayer who resides there as a member
of that household. An individual taxpayer is considered as
maintaining a household only if he furnishes more than one-half
of the cost of maintaining that household. Sec. 2(b)(1). "The
expenses of maintaining a household include 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.
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in
pertinent part, defines an "eligible individual" as an individual
who has a qualifying child for the taxable year. Sec.
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