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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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Last modified: May 25, 2011