- 6 -
Section 1(b) imposes a special tax rate on an individual
filing a Federal income tax return as head of household. Section
2(b)(1) defines “head of a household” as an individual taxpayer
who: (1) Is 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 a
qualifying child of the taxpayer or a dependent of the taxpayer
with respect to whom the taxpayer is allowed a dependency
exemption deduction under section 151. Sec. 2(b)(1)(A). Since
this Court concludes that the children were not qualifying
children of petitioner as defined in section 152(c) and that
petitioner is not entitled to dependency exemption deductions for
the children under sections 151 and 152(d)(2)(H), it follows that
petitioner is not entitled to head of household filing status.
Respondent’s determination is sustained on this issue.
Earned Income Credit
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.
Sec. 32(c)(1)(A)(i). A qualifying child means a qualifying child
of the taxpayer as defined in section 152(c). Sec. 32(c)(3). As
discussed above, petitioner is not entitled to the earned income
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: March 27, 2008