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to qualify her for head of household filing status. See sec.
2(b)(1)(A)(ii); sec. 1.2-2(b)(3)(ii), Income Tax Regs.
In addition, we find that petitioner did not provide over
half the cost of maintaining a principal place of abode for more
than one-half of 1999 for her daughter or grandchildren. See
sec. 2(b)(1)(A)(i); sec. 1.2-2(b), (c), and (d), Income Tax Regs.
The Court thus holds that petitioner is not entitled to head of
household filing status.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) and (b) limits the credit allowed based on
whether the eligible individual has no qualifying children, one
qualifying child, or two or more qualifying children. To be
eligible to claim an earned income credit with respect to a
qualifying child, a taxpayer must establish: (1) The child bears
the relationship to the taxpayer prescribed by section
32(c)(3)(B); (2) the child meets the age requirements of section
32(c)(3)(C); and (3) the child shares the same principal place of
abode as the taxpayer for more than one-half of the taxable year
as prescribed by section 32(c)(3)(A)(ii). Because petitioner has
not established that any of her grandchildren shared her
principal place of abode for more than one-half of the year at
issue, she has no qualifying children for purposes of the earned
income credit.
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