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2. Head of Household
As previously stated, petitioner filed his 2003 Federal
income tax return as a head of household, and respondent changed
the filing status to single in the notice of deficiency.
Section 1(b) imposes a special income tax rate on an
individual filing as head of household. Section 2(b) provides
the requirements for head-of-household filing status. As
relevant here, to qualify as a head of a household a taxpayer
must (a) be unmarried at the end of the taxable year, (b) not be
a surviving spouse, and (c) maintain as the taxpayer’s home a
household that constitutes the principal place of abode of a
dependent for whom the taxpayer is entitled to claim a deduction
under section 151. Sec. 2(b)(1)(A)(ii).
We have already held that petitioner is not entitled to the
dependency exemption deductions pursuant to section 151 with
respect to KO and NW. It follows, therefore, that petitioner is
not entitled to claim head-of-household filing status. We
sustain respondent’s determination with respect to this issue.
3. Earned Income Credit
As previously stated, petitioner claimed an earned income
credit for taxable year 2003 with KO and NW as qualifying
children. In the notice of deficiency, respondent disallowed the
earned income credit.
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Last modified: May 25, 2011