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Finally, section 32 requires that a married individual must
file a joint return with the individual's spouse 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, that a married person whose spouse
did not live with him for the last 6 months of the taxable year
is not considered as married. Sec. 7703(b)(3).
Petitioner testified that during 2002, he was married to a
woman other than Ms. Johnson, but that his wife was not living
with him. He failed, however, to present any other evidence
other than his oral testimony that his wife did not live with him
during the last 6 months of the year. The Court, therefore,
concludes that petitioner was married during 2002. Since
petitioner and his wife did not file a joint return, and
petitioner’s earned income exceeds the phaseout amount, the Court
concludes that he is not entitled to claim an earned income
credit for 2002.
3. Head of Household Filing Status
Section 1(b) imposes a special tax rate on individuals
filing as head of household. As relevant herein, section 2(b)
defines a “head of household” as an unmarried individual who
maintains as his home a household that for more than one-half of
the taxable year constitutes the principal place of abode of an
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