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The parties stipulated that petitioner was married to Rita
Pelayo and lived with her throughout the taxable year 2000.
Under such circumstances, petitioner does not qualify for “head
of household” filing status. Cf. secs. 2(c), 7703(b) (regarding
certain married individuals living apart who are treated as not
married).
In view of the foregoing, we sustain respondent’s
determination on this issue.6
B. Earned Income Credit
In the case of an eligible individual, section 32(a) allows
an earned income credit against the individual's income tax
liability. However, in the case of an individual who is married
as of the close of his taxable year, the credit is only available
if the individual files a joint return with the individual’s
spouse. Sec. 32(d); see sec. 7703(a)(1).
The parties stipulated that petitioner was married to Rita
Pelayo and lived with her throughout the taxable year 2000. Cf.
sec. 7703(b). Under such circumstances, petitioner would only
qualify for the earned income credit if he filed a joint return.
6 Because of the modest amount of petitioner’s income,
respondent’s adjustments related to filing status and the amount
of the standard deduction may have no tax effect. If these
adjustments do have a tax effect, then, as part of the Rule 155
computation, the parties shall consider the applicability of the
child tax credit under sec. 24.
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Last modified: May 25, 2011