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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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