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foregoing reasons, we hold that petitioner is entitled to a
dependency exemption deduction for the 2003 tax year pursuant to
section 152(a)(9).
Head-of-Household Filing Status
Section 1(b) provides a special tax rate for an individual
filing as a head of household. As relevant herein, section
2(b)(1) defines “head of household” as an unmarried individual
who maintains as his home a household that for more than one-half
of the year constitutes the principal place of abode of a
dependent of the taxpayer. However, section 2(b)(3)(B) provides
that a taxpayer is not considered to be a head of household by
reason of an individual who would not be a dependent for the
taxable year but for section 152(a)(9) (relating to persons not
related to the taxpayer).7
Because petitioner is not related to S.L.B., we conclude
that she would not be a dependent of petitioner but for section
152(a)(9). Consequently, pursuant to section 2(b)(3)(B), we hold
that petitioner is not entitled to head-of-household filing
status.
Earned Income Credit
Section 32(a) provides an earned income tax credit to
eligible individuals. Section 32(b) prescribes different
7The Working Families Tax Relief Act of 2004, sec.
202(b)(2), 118 Stat. 1175, amended sec. 2(b)(3)(B)(i), effective
for tax years beginning after Dec. 31, 2004.
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