- 6 -
is sustained.
Turning next to Mr. Pelayo, we find that, for purposes of
section 7703(b), he was married in 1998 because Maria resided
with him only for approximately 4 months during 1998, and,
therefore, he did not maintain “as his home a household which
constitutes for more than one-half of the taxable year the
principal place of abode of a child” as required by section
7703(b)(1).6 See also sec. 2(b)(1)(A). Mr. Pelayo, therefore,
is not entitled to head of household filing status for 1998, and
respondent is sustained in determining that Mr. Pelayo’s proper
filing status is married filing separate.
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(d) provides that “In
the case of an individual who is married (within the meaning of
section 7703), this section shall apply only if a joint return is
filed for the taxable year under section 6013.” We have
concluded that petitioners were married in 1998, and no joint
return was filed for that year. As a result, petitioners are not
entitled to the claimed earned income credits.
We recognize that petitioners may feel that they have been
caught in somewhat of a “Catch 22” situation. But, this arises
from their own structuring of their living arrangements. While
6 We also point out that it is highly questionable whether Mr.
Pelayo maintained any household during 1998.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011