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qualifying children and petitioner is not entitled to child tax
credits. Respondent’s determination is sustained.
III. Head of Household
Section 1(b) imposes a special income tax rate on a taxpayer
filing as head of household. To qualify as a head of household
the taxpayer must, inter alia, maintain as his or her home a
household that is the principal place of abode for an individual
who qualifies as the taxpayer’s dependent under section 151.
Sec. 2(b)(1)(A)(ii); Toney v. Commissioner, T.C. Memo. 2004-165.
Because we conclude that neither FM nor MM qualifies as
petitioner’s dependent under section 151, he is not entitled to
head-of-household filing status. Respondent’s determination is
sustained.
IV. Earned Income Credit
Subject to limitations, an eligible individual is allowed a
credit which is calculated as a percentage of the individual’s
earned income. Sec. 32(a)(1). Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as “any
individual who has a qualifying child for the taxable year”. A
“qualifying child” is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3).
To satisfy the residency test, the individual must have the
same principal place of abode as the taxpayer for more than one-
half of the taxable year. Sec. 32(c)(3)(A)(ii). As mentioned
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