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filing status to be single.
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
in section 2(b) as an unmarried individual who maintained as his
home a household which constitutes for more than one-half of the
taxable year the principal place of abode for specific family
members. See sec. 2(b)(1)(A). A taxpayer is considered to be
maintaining a household only if over half the cost of maintaining
the household during the taxable year is furnished by the
taxpayer. Sec. 2(b).
Petitioner produced no evidence to show that she provided
over half the cost of maintaining the household during 2003.
Therefore, respondent’s determination on this issue is sustained.
Earned Income Credit
Petitioner claimed the earned income credit for taxable year
2003 for two “qualifying children”. Respondent determined that
petitioner is not entitled to the earned income credit for 2003.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) limits the credit allowed, and section 32(b)
prescribes different percentages and amounts used to calculate
the credit based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
To be eligible to claim an earned income credit with respect
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Last modified: May 25, 2011