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on that return takes into account a $1,509 earned income credit.
On a Schedule EIC, Earned Income Credit, included with
petitioner’s return, petitioner lists each of his children as a
qualifying child for purposes of that credit.
In the notice of deficiency, respondent changed petitioner’s
filing status from head of household to single and made
adjustments that result from that change. Respondent also
disallowed the earned income credit claimed on petitioner’s 2003
return. Other adjustments made in the notice of deficiency are
computational and need not be addressed.
Discussion
According to respondent, petitioner does not qualify as a
head of household for 2003 because during that year his household
did not constitute the principal place of abode for either of his
children for more than one-half of that year. See sec.
2(b)(1)(A). For the same reason, respondent takes the position
that petitioner may not treat either of his children as a
qualifying child for purposes of the earned income credit, see
sec. 32(c)(3)(A)(ii), and therefore he is not entitled to that
credit.5
5 Although it appears that petitioner was otherwise eligible
for the credit, see sec. 32(c)(1)(A)(ii), without a qualifying
child, the amount of his adjusted gross income for 2003
effectively denies him any credit for that year. See sec. 32(b)
and (f).
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Last modified: May 25, 2011