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sustained.
Earned Income Credit
Petitioner claimed the earned income credit for 1995 and
1996 for two “qualifying” children, Jeremy Briggs and Jamar
Briggs. Respondent determined that petitioner is not entitled to
the earned income credit for either year.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) limits the credit allowed, and section 32(b)
prescribes different percentages and amounts used to calculate
the credit based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
To be eligible to claim an earned income credit with respect
to a qualifying child, a taxpayer must establish, inter alia,
that the child bears the relationship to the taxpayer prescribed
by section 32(c)(3)(B), the child meets the age requirements of
section 32(c)(3)(C), and the child shares the same principal
place of abode as the taxpayer for more than one-half of the
taxable year as prescribed by section 32(c)(3)(A)(ii).
James, Jeremy, and Jamar Daniels satisfy the relationship
and age tests, but petitioner has offered no evidence to
establish that any of his three sons shared his residence for
more than one-half of either year at issue.
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