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of abode for KH for more than one-half of the taxable year.
Petitioner has not claimed that any other qualifying individual
resided in his household. It follows, therefore, that petitioner
is not entitled to claim head-of-household filing status.
Accordingly, respondent’s determination on this issue is
sustained.
3. Earned Income Credit
As previously stated, petitioner claimed an earned income
credit for taxable year 2002 with KH as the qualifying child. In
the notice of deficiency, respondent disallowed the earned income
credit in full.
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
includes wages. Sec. 32(c)(2)(A). Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as “any
individual who has a qualifying child for the taxable year”. A
“qualifying child” is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). The pertinent
parts of section 32(c)(3) provide:
(3) Qualifying child.--
(A) In general.--The term “qualifying child” means,
with respect to any taxpayer for any taxable year, an
individual--
(i) who bears a relationship to the taxpayer
described in subparagraph (B),
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