- 6 - Accordingly, petitioner is not entitled to a dependency deduction for JJD for 2003. II. Child Tax Credit Section 24(a) provides that a taxpayer may claim a credit for “each qualifying child”. A qualifying child is defined, inter alia, as any individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year”. Sec. 24(c)(1)(A). We concluded that petitioner is not entitled to a dependency deduction pursuant to section 151 for JJD for 2003. Consequently, JJD is not a “qualifying child” pursuant to section 24(c). Accordingly, petitioner is not entitled to a child tax credit under section 24(a) with respect to JJD for 2003. III. Head of Household Section 2(b) defines “head of household” as an individual taxpayer who is: (1) Unmarried at the close of the taxable year; and (2) maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of an unmarried son or daughter of the taxpayer. Sec. 2(b)(1)(A)(i). Petitioner did not maintain a household that was the principal place of abode for JJD for more than one-half of the taxable year. Petitioner did not assert that any other qualifying children lived with him for more than one-half of thePage: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007