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2. Child Tax Credit
Respondent determined that petitioner was not entitled to
the claimed child tax credit. Section 24(a) provides for a
credit against tax for each qualifying child of the taxpayer.
Section 24(c)(1) defines a qualifying child as any individual if:
(A) the taxpayer is allowed a deduction under
section 151 with respect to such individual for the
taxable year,
(B) such individual has not attained the age of
17 as of the close of the calendar year in which the
taxable year of the taxpayer begins, and
(C) such individual bears a relationship to the
taxpayer described in section 32(c)(3)(B).
Because petitioner is not allowed a deduction under section 151
with respect to Alejandro, she does not have an eligible or
qualifying child. It therefore follows that she is not entitled
to a child tax credit under section 24(a), and we so hold.
3. Head of Household
Respondent determined that petitioner was not entitled to
file her return using the status of head of household. Section
(2)(b) allows a taxpayer to file as head of household if the
taxpayer: is not married at the close of the taxable year, is not
a surviving spouse, and maintains as the taxpayer’s “home a
household which constitutes for more than one-half of such
taxable year the principal place of abode” for certain enumerated
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Last modified: May 25, 2011