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Section 2(b) provides generally that an individual shall be
considered a head-of-household if, among other requisites not
pertinent here, such individual 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 daughter of the taxpayer or descendant of the
son or daughter of the taxpayer, or of any other person who is a
dependent of the taxpayer if the taxpayer is entitled to a
dependency exemption deduction for such person under section 151.
Sec. 2(b)(1)(A)(i) and (ii). Petitioner did not establish that
she maintained a household because, under section 2(b), an
individual taxpayer is considered as maintaining a household only
if that individual furnishes more than one-half the cost of
maintaining that household. On the basis of the previous
discussion, the Court concludes that more than one-half of the
cost of maintaining petitioner’s household came from the other
occupants of the home. Petitioner did not maintain the household
and, therefore, is not entitled to head-of-household status under
section 2(b). 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.
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Last modified: May 25, 2011