Cynthia L. Rowe - Page 18

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               42 Rev. Rul. 66-28, supra, 1966-1 C.B. 31.                             
          Consistent with the approach in Rev. Rul. 66-28, supra, the                 
          report also treats the principles of the ruling as equally                  
          applicable for dependency exemption, earned income credit, and              
          head of household purposes.  Elsewhere in the same discussion of            
          present law, the report describes the residency test for the                
          earned income credit as follows:                                            
                    The residency test is satisfied if the individual                 
               has the same principal place of abode as the taxpayer                  
               for more than one half of the taxable year. * * * As                   
               under the dependency exemption (and head of household                  
               filing status), temporary absences due to special                      
               circumstances, including absences due to illness,                      
               education, business, vacation, and military service are                
               not treated as absences for purposes of determining                    
               whether the residency test is satisfied. * * *  [H.                    
               Conf. Rept. 108-696, supra at 58; emphasis added.]                     
          That is, the test for temporary absence due to special                      
          circumstance in the case of the earned income credit is the same            
          “as under the dependency exemption (and head of household filing            
          status)”; nowhere is it suggested that the test of temporary                
          absence for purposes of head of household filing status and the             
          earned income credit is more stringent than, or otherwise                   
          different from, the test applied for purposes of the dependency             
          exemption.  To the same effect, see S. Rept. 108-257, at 81                 
          (2004); H. Rept. 108-126, at 181 (2003); Jt. Comm. on Taxation,             
          General Explanation of Tax Legislation Enacted in the 108th                 
          Congress, at 120 n.199 (J. Comm. Print 2005).                               

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