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on the children.
In the notices of deficiency, respondent adjusted each
petitioner’s filing status to married filing separately. As a
result, respondent disallowed the earned income credits claimed
by petitioners.
Discussion
As relevant herein, a taxpayer qualifies for head of
household filing status if he or she is (1) not married at the
close of the taxable year, and (2) maintains as his or her home
“a household which constitutes for more than one-half of such
taxable year the principal place of abode” of a son or daughter.
Sec. 2(b)(1)(A).3
A married taxpayer qualifies as unmarried for head of
household filing purposes if (1) the taxpayer files a separate
tax return, (2) the household is, for more than one-half of the
taxable year, the principal place of abode of the taxpayer’s
child for whom the taxpayer would be entitled to claim a
dependency exemption, (3) the taxpayer “furnishes over one-half
of the cost of maintaining such household during the taxable
year,” and (4) the taxpayer’s spouse is not a member of the
household during the last 6 months of the taxable year. Sec.
3 The analysis of sec. 2(b) can be addressed via the marital
status of petitioners under sec. 7703(b) or the requirement to
maintain a household under sec. 2(b). The result of either
analysis is the same; however, the parties addressed the marital
status of petitioners at trial, and we do the same here.
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