- 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 noPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011