David E. Jackson - Page 7

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            entitled to a credit for such expense if he "maintains a                                      
            household which includes as a member one or more qualifying                                   
            individuals".  As relevant herein, the term "qualifying                                       
            individual" is defined in section 21(b)(1) as a dependent who is                              
            under the age of 13 and with respect to whom the taxpayer is                                  
            entitled to an exemption.  The Court's previous determination                                 
            that petitioner did not maintain a household for his daughter                                 
            precludes petitioner from claiming a credit for child and                                     
            dependent care expenses for 1992.  Accordingly, respondent is                                 
            sustained on this issue.                                                                      
                  Thirdly, we must consider whether petitioner is entitled to                             
            an earned income credit in the amount of $1,597.                                              
                  Pursuant to section 32, certain low-income individuals with                             
            a child residing in the taxpayer's household may qualify for the                              
            earned income credit.  Section 32(c)(1)(A)(i) provides that to                                
            qualify for the earned income credit an "eligible individual" is                              
            an individual who has a "qualifying child" for the taxable year.                              
            A "qualifying child" is defined as the taxpayer's child, under                                
            the age of 19, who has the same principal place of abode as the                               
            taxpayer for more than one-half of the taxable year.                                          
            Additionally, the taxpayer must identify the child by name, age,                              
            and Social Security number.  Sec. 32(c)(3).  However, if more                                 
            than one individual constitutes an "eligible individual" with                                 
            respect to the same "qualifying child" for the same taxable year,                             
            then only the individual with the highest adjusted gross income                               




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