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Finally, we turn to the earned income credit issue.
6 In the case of an eligible individual, section 32(a) allows
an earned income credit against the individual's income tax
liability. As relevant herein, an "eligible individual" is
defined as an individual who has a "qualifying child" for the
taxable year. Sec. 32(c)(1)(A). Respondent claims that during
the years in issue Apollonia was not a qualifying child. We
disagree.
Apollonia qualifies as a "qualifying child" pursuant to the
requirements set forth in section 32(c)(3)(A)(i through iii). In
this regard, Apollonia is petitioner's daughter and satisfies the
relationship test. See sec. 32(c)(3)(A)(i), (B)(i)(I). Further,
Apollonia resided with petitioner throughout the years in issue
and satisfies the residency test. See sec. 32(c)(3)(A)(ii).
Finally, Apollonia was under 19 years of age during both years in
issue and satisfies the age test. See sec. 32(c)(3)(A)(iii),
(C)(i). In view of the foregoing, petitioner is entitled to the
earned income credit based on one qualifying child as claimed on
his returns for the years in issue.
To reflect our disposition of the disputed issues,
Decision will be entered
for petitioner.
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Last modified: May 25, 2011