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2(b) provides generally that an individual shall be considered a
head-of-household if, among other requisites not pertinent here,
the taxpayer maintains as his home a household that constitutes
for more than one-half of such taxable year the principal place
of abode, as a member of such household, of an unmarried son or
stepson of the taxpayer. Sec. 2(b)(1)(A)(i). Petitioner’s son
did not live with petitioner; therefore, petitioner did not
provide or maintain a home that was the principal place of abode
for his son for more than one-half of the taxable year. Thus, it
follows that petitioner is not entitled to head-of-household
filing status for the year 2003. Respondent, therefore, is
sustained on this issue.
The third issue is petitioner’s claim to the earned income
credit under section 32(a).
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in
pertinent part, defines an “eligible individual” as an individual
who has a qualifying child for the taxable year. Sec.
32(c)(1)(A)(i). A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3). To satisfy the
residency test, the qualifying child must have the same principal
place of abode as the taxpayer for more than one-half of the
taxable year in which the credit is claimed. Sec.
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