- 11 -
(1) The individual’s principal place of abode is in the United
States; (2) the individual, or his spouse, has attained the age
of 25 but not the age of 65 at the close of the taxable year; and
(3) the individual is not a dependent for whom a deduction is
allowed under section 151. Sec. 32(c)(1)(A). Although
petitioner satisfies the eligibility requirements under section
32(c)(1)(A), the phaseout limitation prevents the receipt of any
earned income credit. The earned income credit for an individual
without any qualifying children is completely phased out in tax
year 2001 when an individual’s modified adjusted gross income
(AGI) exceeds $10,710. See IRS Pub. 596, Earned Income Credit
(2001). Petitioner’s modified AGI for 2001 was $13,000. Thus,
petitioner is not entitled to an earned income credit, and
respondent is sustained on this issue.
III. Head of Household Filing Status
As pertinent to this case, head of household filing status
is available if an individual is not married at the close of the
taxable year and provides for more than one-half of the taxable
year a home which is the principal place of abode for the
individual’s son or daughter. Sec. 2(b)(1). An individual under
section 2(b) is not considered married if the individual is
“legally separated from his spouse under a decree of divorce or
of separate maintenance”. Sec. 2(b)(2)(B).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011