                  T.C. Summary Opinion 2007-134



                      UNITED STATES TAX COURT



               CRAIG BRYANT REDDING, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 21794-05S.             Filed August 2, 2007.



     Craig Bryant Redding, pro se.

     Peggy J. Gartenbaum, Sheila Olaksen, and Georgia Graham

(specially recognized), for respondent.



     GOEKE, Judge:   This case was heard pursuant to the

provisions of section 74631 in effect at the time the petition




     1
      Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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was filed.    Pursuant to section 7463(b), the decision to be

entered is not reviewable by any other court, and this opinion

shall not be treated as precedent for any other case.

     Respondent determined a $3,644 deficiency in petitioner’s

Federal income tax for the taxable year 2004.    The issues for

decision are whether, for 2004, petitioner is entitled to (1)

dependency exemptions for two of his fiance’s daughters; (2) head

of household filing status; and (3) an earned income credit

(EIC).

                             Background

     At the time he filed his petition, petitioner resided in the

Bronx, New York, with his fiance, Tawana N. Edwards-Jackson (Ms.

Jackson), and her four children from a previous marriage.

Petitioner and Ms. Jackson have never been married, and

petitioner had not, as of the date of trial, adopted any of Ms.

Jackson’s children.

     While living with Ms. Jackson in 2004, petitioner paid 50

percent of the rent for 5 months and 50 percent of the

babysitting costs for two of Ms. Jackson’s children for 5 months.

Petitioner also contributed money for other living expenses, such

as food and cable bills, but did not keep records of these

payments.    In return for petitioner’s contributions, Ms. Jackson

agreed to release her claim to dependency exemptions for two of

her children and allow petitioner to claim the exemptions.
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     On his 2004 Federal income tax return, petitioner listed Ms.

Jackson’s apartment as his residence, claimed dependency

exemptions and the EIC for two of Ms. Jackson’s children, and

filed using head of household filing status.    In September 2005,

respondent issued the notice of deficiency to petitioner with

respect to petitioner’s claimed dependency exemptions, EIC, and

head of household filing status.   Petitioner timely petitioned

this Court for redetermination.

                            Discussion

I.   Dependency Exemption

     Section 151 provides an exemption in computing taxable

income for each of a taxpayer’s dependents.    To qualify as a

“dependent” under section 152, an individual must receive over

one-half of his or her support from the taxpayer for the calendar

year in which the applicable tax year begins.    Sec. 152(a).    It

is the taxpayer’s burden to establish that he or she furnished

over one-half of the support for the individual for whom the

taxpayer claims the exemption during the taxable year.     Fearing

v. Commissioner, 315 F.2d 495, 496 (8th Cir. 1963), affg. T.C.

Memo. 1962-148; Rivers v. Commissioner, 33 T.C. 935 (1960).      A

taxpayer claiming a deduction must substantiate the claim by

maintaining records necessary to establish he or she is entitled

to the deduction.   Sec. 6001; sec. 1.6001-1(a), (e), Income Tax

Regs.
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       Petitioner furnished only one-half of the rent and

babysitting costs for a total of 5 months of 2004 and cannot

substantiate any further contribution to the children’s support.

Accordingly, petitioner failed to carry his burden of proving

that he provided more than one-half of the support for Ms.

Jackson’s children for 2004 and is thus ineligible to claim

dependency exemptions for them under section 151.

II.    Head of Household Status

       For a taxpayer to use head of household filing status,

section 2(b) requires him or her to maintain a home as the

principal place of abode for his or her unmarried son, stepson,

daughter, or stepdaughter, or any other dependent for whom the

taxpayer is entitled to a deduction under section 151.      Ms.

Jackson’s children were not petitioner’s sons, stepsons,

daughters, or stepdaughters during the calendar year 2004.        Nor

were they petitioner’s dependents pursuant to section 151,

because petitioner did not furnish over one-half the cost of

maintaining the household during that time.    Thus, petitioner is

not entitled to use head of household filing status for 2004.

III.    Earned Income Credit

       Section 32 allows an eligible individual to claim an EIC

against his or her income for the taxable year.    The amount of

the credit is calculated as a percentage of the taxpayer’s earned

income, adjusted each year for inflation.    To be an “eligible
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individual” under section 32, a taxpayer must either:    (1) Have a

qualifying child as defined in section 32(c)(3); or (2) have

attained age 25 but not attained age 65, not be claimed as a

dependent by another taxpayer within the calendar year, and

maintain his or her principal place of abode within the United

States for more than one-half of the taxable year.    Sec.

32(c)(1)(A)(i) and (ii).

     Section 32(c)(3) defines “qualifying child” as, inter alia,

one who is below the age of 19, shares his or her principal place

of abode with the taxpayer for more than one-half of the taxable

year, and satisfies the following relationship test:

     (B) Relationship test.--

          (i) In general.--An individual bears a
     relationship to the taxpayer described in this
     subparagraph if such individual is–-

               (I) a son, daughter, stepson, or
         stepdaughter, or a descendant of any such
         individual,

               (II) a brother, sister, stepbrother, or
         stepsister, or a descendant of any such
         individual, who the taxpayer cares for
         as the taxpayers own child, or

               (III) an eligible foster child of the
         taxpayer.

Petitioner’s affiliation with Ms. Jackson’s children does not

satisfy the relationship test under section 32(c)(3)(B).     Thus,

petitioner is not entitled to claim an EIC for having qualifying

children pursuant to section 32(c).
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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.
