- 11 -
term “head of household” is defined in section 2(b) as an unmar-
ried individual who maintains as his home a household that
constitutes for more than one-half of the taxable year the
principal place of abode for, inter alia, a daughter. Sec.
2(b)(1)(A). An individual is considered as maintaining a house-
hold only if such individual provided over one-half of the cost
of maintaining the household during the taxable year. Sec. 2(b).
We find that the record is devoid of evidence that we
consider to be reliable supporting petitioner’s position that
during his taxable year 2003 he maintained as his home a house-
hold that constituted the principal place of abode, as a member
of such household, of his daughter A for more than one-half of
that year.
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2003 to head of household filing status.
Claimed Earned Income Tax Credit
Section 32(a)(1) permits an eligible individual an earned
income credit against such individual’s tax liability. The
earned income tax credit is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Section 32(a)(2)
limits the credit allowed. Section 32(b) prescribes different
percentages and amounts that are to be used to calculate the
credit depending on whether the eligible individual has no
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011