- 6 - 2. Child Tax Credit Section 24(a) provides that a taxpayer may claim a credit for “each qualifying child”. As relevant here, a qualifying child is defined as an individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year”. Sec. 24(c)(1)(A). Petitioner is not entitled to claim a dependency exemption deduction under section 151; therefore, he is not entitled to claim the child tax credit. 3. Head of Household Filing Status A taxpayer shall be considered a head of a household if that taxpayer is not married, is not a surviving spouse as defined in section 2(a), and maintains a household which constitutes for more than one-half of the taxable year the principal place of abode of a child of the taxpayer. Sec. 2(b)(1)(A)(i). The taxpayer must also furnish over half of the cost of the household during the taxable year. Sec. 2(b)(1). As discussed, supra, petitioner did not maintain a household that constituted for more than one-half of the taxable year the principal place of abode for Thomas. Accordingly, petitioner is not entitled to head of household filing status. B. The Constitutionality of Section 152(e) Petitioner argues that by granting the custodial parent the dependency exemption deduction, section 152(e) creates the irrebuttable presumption that the custodial parent provides morePage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011