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maintaining a household include rent, utility charges, upkeep and
repairs, and food consumed on the premises. Sec. 1.2-2(d),
Income Tax Regs.
As we concluded above, Joshua and Joseph had as their
principal place of abode petitioner’s home in 2000, and
petitioner provided over half of the support for maintaining the
home; that is, he paid the rent for the house in which they lived
and other household expenses. We conclude that petitioner is
entitled to head-of-household filing status for 2000.
3. Earned Income Credit
Under section 32(a), a taxpayer may be allowed an earned
income credit if he is an eligible individual. An “eligible
individual” includes one who has a qualifying child for the
taxable year. Sec. 32(c)(1)(A)(i). A “qualifying child”
includes a child of the taxpayer who has the same principal place
of abode as the taxpayer for more than one-half of the tax year
and has not attained the age of 19 as of the close of the taxable
year. Sec. 32(c)(3).
In order to receive the earned income credit, the taxpayer
must have identified the qualifying child on his return under the
identification rule of section 32(c)(3)(D).
The earned income credit to which an eligible individual may
be entitled is an amount equal to the credit percentage of so
much of the taxpayer’s earned income for the taxable year as does
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Last modified: May 25, 2011