Robert Terrence Thompson - Page 8

                                        - 7 -                                         
          Las Vegas.  It follows, therefore, that petitioner is not                   
          entitled to head of household filing status.  Respondent’s                  
          determination on this issue is sustained.                                   
               C.  Earned Income Credit                                               
               In the case of an eligible individual, section 32(a) allows            
          an earned income credit against the individual’s income tax                 
          liability.  As relevant herein, an “eligible individual” is                 
          defined as an individual who has a “qualifying child” for the               
          taxable year.7  Sec. 32(c)(1)(A)(i).                                        
               To be a “qualifying child”, an individual must, inter alia,            
          have the same principal place of abode as the taxpayer for more             
          than half of the taxable year.  Sec. 32(c)(3)(A)(ii).  However,             
          as previously discussed, Christopher spent less than half of 1999           
          with petitioner in Chicago.  Consequently, it cannot be said that           
          petitioner’s residence was Christopher’s principal place of abode           
          for more than half of the year.  It follows, therefore, that                
          petitioner is not entitled to an earned income credit.                      
          Respondent’s determination on this issue is sustained.                      



               7  An individual may be eligible for an earned income credit           
          even if the individual does not have a “qualifying child” for the           
          taxable year.  Sec. 32(c)(1)(A)(ii).  However, as relevant                  
          herein, such an individual would be eligible only if the                    
          individual’s adjusted gross income were less than $10,200.  In              
          the present case, petitioner’s adjusted gross income was $21,499;           
          accordingly, petitioner would not be eligible for an earned                 
          income credit without a “qualifying child”.                                 





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011