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executed a Form 8332 for either child. We find that petitioner
did not attach a Form 8332 to his return. Petitioner therefore
is not entitled to dependency exemption deductions for AP and GP
in 2002. See secs. 151(a), (c), and 152(a). Respondent’s
determination on this issue is sustained.
2. Head-of-Household Filing Status
Section 1(b) imposes a special income tax rate on an
individual filing as head of household. As relevant herein,
section 2(b) defines a “head of household” as an unmarried
individual who maintains as his or her home a household which
constitutes for more than one-half of the taxable year the
principal place of abode of a child of the taxpayer. Sec.
2(b)(1)(A)(i).
As previously stated, petitioner did not live with Ms. Harpe
and the children in 2002. Accordingly, petitioner is unable to
establish that his residence constituted the principal place of
abode for AP or GP for more than one-half of the taxable year.
Petitioner therefore is not entitled to head-of-household filing
status, and respondent’s determination on this issue is
sustained.
3. Earned Income Credit
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
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