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children. The remaining question is whether petitioner
maintained as his home a household that constituted the principal
place of abode for the two children for more than one-half of the
year. Petitioner does not satisfy that requirement. The
children lived with petitioner, at most, only 3 months during the
year. At all other times, they lived with their mother. The
mere fact that petitioner contributed or "provided
accommodations" by reimbursing his wife for the rent on her place
of abode is not considered maintaining a household where that
household did not constitute petitioner's home. Sec. 1.2-
2(c)(1), Income Tax Regs. The principal place of abode for the
two children was the residence of petitioner's wife, not
petitioner. Therefore, petitioner was considered "married" under
section 7703(b). It follows that, under section 2(b)(1),
petitioner is not entitled to head of household filing status for
the year 2002.
The remaining issue is whether petitioner is entitled to the
earned income credit. Section 32(a) provides for an earned
income credit in the case of an eligible individual. Section
32(c)(1)(A), in pertinent part, defines an "eligible individual"
as an individual who has a qualifying child for the taxable year.
Sec. 32(c)(1)(A)(i). A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3). As relates to this
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