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Section 32(a) generally provides for an earned income credit
in the case of an "eligible individual". In pertinent part,
section 32(c)(1)(A)(i) defines an "eligible individual" as an
individual who has a "qualifying child" for the taxable year.
Based on the record, we find that Joshua and Amber each
satisfy the requirements for a qualifying child with respect to
petitioner for 1995. See sec. 32(c)(3)(A)(i) through (iii).
Based on his income and the earned income credit tables
prescribed pursuant to section 32(f), we hold that petitioner is
entitled to an earned income credit for 1995 in the amount of
$2,426.
To reflect the foregoing,
Decision will be entered
for petitioner.
3(...continued)
Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11111,
104 Stat. 1388, 1388-408, effective for taxable years beginning
after December 31, 1990. Moreover, our holdings with respect to
the first two issues in this case have no bearing on petitioner's
adjusted gross income or earned income, which are used to compute
the amount of petitioner's sec. 32 earned income credit.
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