- 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