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liability. An eligible individual is defined in section
32(c)(1)(A) as either (1) an individual who has a qualifying
child for the taxable year, or (2) an individual who does not
have a qualifying child for the taxable year, if the individual’s
principal place of abode is the United States for more than one-
half of the taxable year, the individual is at least 25 years of
age but has not reached the age of 65 years before the close of
the taxable year, and the individual is not a dependent for whom
a deduction is allowable under section 151 to another taxpayer.
A married individual will not be entitled to the earned income
credit unless he or she files a joint return. See sec. 32(d);
Madrigal v. Commissioner, T.C. Memo. 1998-345; sec. 1.32-2(b)(2),
Income Tax Regs.
Petitioners were married at the end of 1994 and 1996.
Since Mrs. Cotton did not file joint returns for 1994 and 1996,
she is not entitled to the earned income credit for either of
these tax years.
3. Mrs. Cotton’s Standard Deduction
Generally, a taxpayer can elect to itemize deductions or
claim the standard deduction. See sec. 63(b), (c)(1). If
married individuals file separately and one spouse itemizes
deductions, then the other spouse is not entitled to the standard
deduction. See sec. 63(c)(6)(A). Petitioners were married
during 1996 and filed separately. Since Mr. Cotton itemized his
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