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Respondent’s position was that petitioner was not entitled
to child tax credits for his nephew for 2003 and 2004 solely
because respondent determined that the nephew did not qualify as
petitioner’s dependent for 2003 or 2004. See sec. 24(c).
Because we have found that the nephew was petitioner’s dependent
for 2003, petitioner is entitled to a child tax credit for his
nephew for 2003. Conversely, petitioner is not entitled to the
child tax credit for 2004 because his nephew did not qualify as
petitioner’s dependent for that year.
Finally, we consider, with respect to 2003 and 2004, whether
petitioner is entitled to use the head of household filing status
and/or is entitled to an earned income credit. Petitioner is not
entitled to that filing status or credit because he was married
during 2003 and 2004. An individual who is married at the end of
the taxable year is not entitled to head of household filing
status under section 2(b). We note that a married individual,
living with a spouse, can choose between joint filing status or
married filing separately status. Likewise, a married taxpayer
must file a joint return in order to be qualified to claim the
earned income credit. Sec. 32(d).
To reflect the foregoing and to account for respondent’s
concessions,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007