- 4 -
child" for the taxable year. Sec. 32(c)(1)(A)(i).4 Sec.
32(c)(3)(A)(ii) provides that a “qualifying child” must have “the
same principal place of abode as the taxpayer for more than one-
half” of the taxable year. Respondent concedes that if Rebecca
had the same principal place of abode as Ms. Hamilton for more
than one-half of 1999 then Ms. Hamilton qualifies for the EIC
with respect to Rebecca. While the evidence is perhaps less than
clear as to where Rebecca’s abode was at any given time, we
believe that her principal place of abode was with Ms. Hamilton
for more than one-half of 1999.5
Head of Household Filing Status
As relevant herein, Ms. Hamilton qualifies for head of
household filing status if she (1) was not married at the close
of the taxable year, and (2) maintained as her home “a household
which constitutes for more than one-half of such taxable year the
principal place of abode” of a daughter. Sec. 2(b)(1)(A). As
discussed above, we find that Rebecca’s principal place of abode
was with Ms. Hamilton, and Ms. Hamilton qualifies as head of a
household for 1999.
4 An eligible individual also includes an individual without a
qualifying child who meets certain criteria. See sec.
32(c)(1)(A)(ii). Respondent concedes that Ms. Hamilton is
entitled to an EIC as an individual without a qualifying child.
5 Sec. 7491(a), concerning burden of proof, has no bearing on
the underlying substantive issue.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011