- 8 -
In addition, as we concluded above, petitioner did not maintain
as his home a household which constituted for more than one-half
of 1999 the principal place of abode of a dependent under section
151. Accordingly, we conclude that petitioner is not entitled to
the claimed head-of-household filing status.4
The next issue is whether petitioner is entitled to the
claimed EIC of $3,613. Under section 32(d), in the case of an
individual who is married (within the meaning of section 7703),
the individual may be entitled to an EIC under section 32 only if
a joint return is filed for the taxable year under section 6013.
The determination of whether an individual is married is
made at the close of the taxable year. Sec. 7703(a)(1). An
individual legally separated from his spouse under a decree of
divorce or of separate maintenance shall not be considered as
married. Sec. 7703(a)(2). An individual who is living apart
from his spouse but not legally separated under a decree of
divorce or separate maintenance shall be considered as married.
Sec. 1.7703-1(a), Income Tax Regs. Accordingly, under section
7703(a) petitioner is considered married.
Alternatively, section 7703(b) provides that a taxpayer who
is married under section 7703(a) and who files a separate return,
4 We note that respondent disallowed the head-of-household
filing status in the notice of deficiency and treated petitioner
as single. Respondent does not seek to claim an increased
deficiency which might result from a change in filing status to
married filing separately.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011