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undisputed that petitioner was married to Mr. Toney at the close
of 2001.
Under certain circumstances, in determining proper filing
status, a married taxpayer may be treated as unmarried. Secs.
2(c), 7703(b). To qualify for this treatment, the taxpayer must,
among other things, provide over half the cost of maintaining a
household that is the principal place of abode for a child who
qualifies as the taxpayer’s dependent (subject to certain
exceptions not relevant here). Sec. 7703(b)(1). As previously
discussed, petitioner’s children do not qualify as her dependents
for 2001. Accordingly, petitioner cannot be treated as unmarried
pursuant to section 7703(b), and petitioner’s proper filing
status for 2001 is married filing separately.
3. Earned Income Credit
To be eligible to claim an EIC, a married individual
generally must file a joint return (or else satisfy the section
7703(b) requirements to be treated as unmarried). Sec. 32(d).
Petitioner did not file a joint return. As just discussed,
she does not qualify to be treated as unmarried pursuant to
section 7703(b). Accordingly, we sustain respondent’s
disallowance of the claimed EIC.
Decision will be entered
for respondent.
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Last modified: May 25, 2011