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Petitioner may, however, be eligible for an EIC if he
attained age 25 but not attained age 65, is not claimed as a
dependent by another taxpayer, and maintained his principal place
of abode within the United States for more than one-half of the
taxable year 2004. Sec. 32(c)(1)(A)(ii).
For the taxable year 2004, individuals without a qualifying
child, whose earned income was below $11,490, were eligible for
the EIC. Rev. Proc. 2003-85, Sec. 3.06(1), 2003-2 C.B. 1184,
1187. Petitioner’s earned income for the taxable year 2004 was
$8,878. The instructions for the 2004 Form 1040, U.S. Individual
Income Tax Return, suggest that petitioner qualifies for a
portion of that year’s EIC as an individual without a qualifying
child.
Accordingly, we sustain respondent’s determinations with
respect to the dependency exemptions and the use of head of
household filing status. However, with regard to the EIC,
petitioner may be entitled to claim a portion of the credit as an
individual without a qualifying child, whose earned income is
less than $11,490.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007