- 6 - not been met, thus placing that question as the sole issue for the Court.3 The residency test requires that a qualifying child have “the same principal place of abode as the taxpayer for more than one-half” of the taxable year. Sec. 32(c)(3)(A)(ii). Principal place of abode is not defined in the provisions relating to the earned income credit. However, the provisions dealing with head- of-household filing status are analogous. H. Conf. Rept. 101- 964, at 1037 (1990), 1991-2 C.B. 560, 564; sec. 2(b)(1); sec. 1.2-2(b) and (c), Income Tax Regs. In determining whether a household actually constitutes the home of the taxpayer or a principal place of abode of another person, the taxpayer and such other person “must occupy the household”. Sec. 1.2-2(c)(1), Income Tax Regs. However, temporary absences from the household by the other person due to “special circumstances” are permitted. Id. With respect to special circumstances, the applicable regulation provides: A nonpermanent failure to occupy the common abode by reason of illness, education, business, vacation, military service, or a custody agreement under which a child or stepchild is absent for less than six months in the taxable year of the taxpayer, shall be considered temporary absence due to 3 The Court decides this case without regard to the burden of proof. Sec. 7491(a)(1); Rule 142(a); Higbee v. Commissioner, 116 T.C. 438 (2001).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011