Bryant M. Hartfield - Page 7

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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                 
          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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