- 10 - petitioner, insurance paid for the cost of the medical care provided by the clinic during 1995. The printout is corroborating evidence that petitioner had medical insurance and that he incurred some expense for medical care during the year at issue. Accordingly, on the basis of the record presented, and using our best estimate, we find that petitioner is entitled to claim medical expenses of $592. See Cohan v. Commissioner, supra. This expense is allowable as a deduction to the extent that it exceeds 7.5 percent of petitioner's adjusted gross income. Issue 3. Child Care Expenses Pursuant to section 21, petitioner reported child and dependent care expenses of $4,800 for two children, and claimed a credit of $1,056. Respondent disallowed the credit because petitioner did not substantiate that the amounts were paid or that petitioner had qualifying children. Section 21(a) generally provides an allowance for a credit against the tax to any individual taxpayer who maintains a household that includes as a member one or more qualifying individuals and who incurs employment-related expense. See Turay v. Commissioner, T.C. Memo. 1999-315; Hopkins v. Commissioner, T.C. Memo. 1992-326. The term "qualifying individual", under section 21(b), includes a dependent of the taxpayer under the age of 13 with respect to whom the taxpayer is entitled to aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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