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disallowed petitioner’s dependent exemptions, earned income
credit, and child tax credit. Respondent now concedes that
petitioner is entitled to claim “head of household” filing status
(and the increased standard deduction available for that filing
status), his claimed dependent exemptions, and the child tax
credit.
OPINION
Section 32(a) allows a refundable earned income credit in
amounts specified and under conditions specified in that section.
One of the conditions is that, in the case of an individual who
is married, a joint return with the individual’s spouse must be
filed for the year for which the credit is claimed. Sec. 32(d);
sec. 1.32-2(b)(2), Income Tax Regs.
For purposes of section 32(a), a taxpayer’s marital status
is determined under section 7703. Section 7703(b) provides in
pertinent part:
SEC. 7703(b). Certain Married Individuals Living
Apart.--For purposes of those provisions of this title
which refer to this subsection, if--
(1) an individual who is married (within the
meaning of subsection (a)) and who files a separate
return maintains as his home a household which
constitutes for more than one-half of the taxable
year the principal place of abode of a child (within
the meaning of section 151(c)(3)) with respect to
whom such individual is entitled to a deduction for
the taxable year under section 151 (or would be so
entitled but for paragraph (2) or (4) of section
152(e)),
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Last modified: May 25, 2011