- 5 - taxpayer. Sec. 24. An individual is a qualifying child of the taxpayer for purposes of the child tax credit if, in addition to other requirements, the taxpayer is entitled to a dependency exemption deduction for the individual. Sec. 24(c). As discussed above, petitioner is not entitled to a dependency exemption deduction for either of her grandchildren for 1998. Consequently, for purposes of the child tax credit, neither of petitioner’s grandchildren is her qualifying child for that year, and she is not entitled to the child tax credits here in dispute. Respondent’s disallowance of those credits is sustained. Petitioner claimed head of household filing status on her 1998 return. A taxpayer qualifies as a head of household if, in addition to other situations and among other requirements, during the year the taxpayer furnishes over half of the cost of maintaining, as the taxpayer’s home, “a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of”, among other individuals, a grandchild of the taxpayer. Sec. 2(b)(1)(A)(i). The cost of maintaining the household of which petitioner was a member during 1998 was furnished in part through the public assistance benefits received by petitioner’s daughter, and in part by petitioner. The evidence in this case does not establishPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011