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petitioner must satisfy the requirements of section 2(b).
Pursuant to section 2(b), and as relevant therein, an individual
qualifies as a head of household if the individual is not married
at the close of the taxable year and maintains as his home a
household that constitutes for more than one-half of the taxable
year the principal place of abode of an individual who qualifies
as the taxpayer’s dependent within the meaning of section 151.
Sec. 2(b)(1)(A)(ii). Petitioner was not entitled to a dependency
exemption for Calesa for 1997. Accordingly, petitioner did not
qualify as a head of household for 1997.4
Earned Income Credit
Section 32(a)(1) allows an eligible individual an EIC
against the individual’s income tax liability. An eligible
individual is any individual who either: (1) Has a “qualifying
child” as defined by section 32(c)(3)(A), or (2) has no
qualifying child and meets the requirements of section
32(c)(1)(A)(ii). Briggsdaniels v. Commissioner, T.C. Memo. 2001-
321.
A taxpayer must satisfy the requirements of section 32(c)(3)
in order to be entitled to the EIC for a qualifying child. At a
4 Even if we had held that petitioner was entitled to a
dependency exemption for Calesa pursuant to sec. 152(a)(9), as a
matter of law, he still would not qualify for head of household
status. Sec. 2(b)(3)(B)(i) provides that a taxpayer is not
considered to be a head of household by reason of an individual
who would not be a dependent for the taxable year but for sec.
152(a)(9). See Butler v. Commissioner, T.C. Memo. 1998-355.
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Last modified: May 25, 2011