Cynthia L. Rowe - Page 6

                                        - 6 -                                         
          intended that rules similar to those for determining head of                
          household filing status under section 1(b) should apply in                  
          determining whether the residency requirement of the EIC is met.            
          H. Conf. Rept. 101-964, at 1037 (1990), 1991-2 C.B. 560, 564.               
          Congress also stated that certain temporary absences, such as               
          those for education or illness, should not be counted against               
          taxpayers in determining whether taxpayers lived with a                     
          qualifying child for more than half the taxable year for which              
          the EIC is claimed.  Id.                                                    
               B.   Head of Household Filing Status Provisions                        
               We accordingly look to the head of household filing status             
          provisions for guidance on how absences from the home are to be             
          treated in determining the principal place of abode.  See id.               
          The head of household provisions contain certain requirements for           
          a taxpayer to file a tax return as a head of household.  Sec.               
          2(b).  One requirement is that the taxpayer must maintain as his            
          or her home a household that constitutes the principal place of             
          abode for a qualifying child or certain other persons for more              
          than half the year.  Sec. 2(b)(1)(A).                                       
               Regulations under this section further elaborate on the                
          treatment of absences from the home.  Sec. 1.2-2(c)(1), Income              
          Tax Regs.  While the taxpayer must live in the household and not            
          simply maintain it, temporary absences, generally out of                    
          necessity, are permitted under certain circumstances.  Id.; see             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011