Susan Turner v., Comm., TCM 2024-20
This post is part of our series on recent important tax cases that may be of interest to accounting, tax, and finance professionals. For more like this, see our Federal Tax Update and California Federal Tax Update, which offer a comprehensive analysis of the year’s most pivotal tax developments.
EIC And HOH Require That Minor Child Live with Taxpayer (Susan Turner v., Comm., TCM 2024-20)
Susan Turner was the guardian of a minor child. She claimed earned income credit and head of household filing status. Sections 32, 63 and 152 require that the child live with the taxpayer for at least half of the year. Although Susan contributed to the support of the minor child with payments of rent, telephone, food, and clothing, she lived with a friend for most of the year. She lived only 60 days with the child.