- 6 -
defines a “head of household” as an unmarried individual who
maintains as his or her home a household that for more than one-
half of the taxable year constitutes the principal place of abode
of an unmarried child, sec. 2(b)(1)(A)(i), or any other
individual for whom the taxpayer is entitled to a deduction under
section 151, sec. 2(b)(1)(A)(ii).
Respondent determined that petitioner is not entitled to
section 151 dependency exemption deductions for ZJ, JO, AR or Ms.
Onorati in 2002. The record demonstrates that the principal
place of abode for each of the children was the home of each of
their respective mothers, not petitioner’s home. Therefore,
petitioner is not entitled to head of household status as to any
of the children. Additionally, petitioner was not entitled to a
section 151 deduction for Ms. Onorati, and it has not been
established that he maintained the household, since he lived with
his mother. The Court sustains respondent’s determination that
petitioner is not entitled to claim head of household filing
status for 2002.
3. Child Tax Credits
A taxpayer may be entitled to a credit against tax with
respect to each “qualifying child”. Sec. 24(a). The plain
language of section 24 establishes a three-pronged test to
determine whether a taxpayer has a qualifying child. If one of
the qualifications is not met, the claimed child tax credit must
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011