- 7 -
Cable 48
Phone 50
Total $1,063
Petitioner contributed approximately $110 to $120 per month in
rent and a portion of the utilities.3 Petitioner also
contributed to the household by paying the cable bill for 7
months in 1998. However, based upon the total expenses for the
household in 1997 and 1998, it is clear that petitioner did not
provide more than half of the cost of maintaining the household.4
Therefore, on the basis of the record, we hold that
petitioner is not entitled to file her 1997 and 1998 Federal
income tax returns as head of household.
Earned Income Credit
The relevant parts of section 32 provide that an individual
is eligible for the earned income credit if the individual has a
qualifying child. A “qualifying child” is a son or daughter of
the taxpayer who has not attained the age of 19 at the end of the
taxable year and shares the same principal place of abode in the
United States with the taxpayer for more than one-half of the
3 The record is unclear how this amount was calculated
for rent or utilities.
4 We also note that the list of household expenses is not
complete. The list does not include expenses for gas and other
utility charges, property taxes, upkeep and repairs, property
insurance, and food consumed on the premises. Sec. 1.2-2(d),
Income Tax Regs. The record is absent any evidence to support a
finding that petitioner contributed any amount of the listed
household expenses.
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