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us, we cannot find that petitioner paid over half of the support
for Brianna and Cody during 1998.
The second issue for decision is whether petitioner is
entitled to head of household filing status.
An unmarried taxpayer with no children or stepchildren is
entitled to head of household filing status only if the taxpayer
maintains as his household the principal place of abode, for more
than half the year, of at least one individual who entitles the
taxpayer to a dependency exemption deduction under section 151.
Sec. 2(b)(1). Because petitioner did not establish that he
furnished over half the cost of maintaining the household, and
because neither Brianna nor Cody entitles petitioner to a
dependency exemption deduction for 1998, petitioner is not
entitled to head of household filing status for that year.
The third issue for decision is whether petitioner is
entitled to an earned income credit based on two qualifying
children.
Under section 32, an eligible taxpayer is allowed a credit
which is calculated as a percentage of the taxpayer’s earned
income, subject to certain limitations. Sec. 32(a)(1).
Taxpayers who have qualifying children are allowed a larger
credit and are entitled to a credit at higher income levels than
are individuals without qualifying children. Sec. 32(a), (b).
Because petitioner’s earned income was $13,613 during the year in
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