- 9 -
half of the year. It follows, therefore, that petitioner is not
entitled to head of household filing status.
In view of the foregoing, we sustain respondent’s
determination on this issue.
D. Earned Income Credit
In the case of an eligible individual, section 32(a) allows
an earned income credit against the individual's income tax
liability. As relevant herein, an "eligible individual" is
defined as an individual who has a "qualifying child" for the
taxable year.6 Sec. 32(c)(1)(A)(i).
To be a “qualifying child”, an individual must, inter alia,
have the same principal place of abode as the taxpayer for more
than half of the taxable year. Sec. 32(c)(3)(A)(ii). Petitioner
had physical custody of his children for less than half of the
year, and his residence was not the principal place of abode of
any of his children for more than half of the year. It follows,
therefore, that petitioner is not entitled to an earned income
credit.
6 An individual may be eligible for an earned income credit
even if the individual does not have a "qualifying child" for the
taxable year. Sec. 32(c)(1)(A)(ii). However, as relevant
herein, such an individual would be eligible only if the
individual’s adjusted gross income were less than $10,030. In
the present case, petitioner’s adjusted gross income was $22,632;
accordingly, petitioner would not be eligible for an earned
income credit without a “qualifying child”.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011