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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
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