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the principal place of abode for more than one-half of the
taxable year of a son or daughter of the taxpayer who resides
there as a member of that household. An individual taxpayer is
considered as maintaining a household only if he or she furnishes
more than one-half of the cost of maintaining that household.
See sec. 2(b).
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in
pertinent part, defines an "eligible individual" as an individual
who has a qualifying child for the taxable year.2 Sec.
32(c)(1)(A)(i). A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. See sec. 32(c)(3). To satisfy the
residency test, the qualifying child must have the same principal
place of abode as the taxpayer for more than one-half of the
taxable year in which the credit is claimed. See sec.
32(c)(3)(A)(ii).
2 Although petitioner may be considered an eligible
individual without a qualifying child pursuant to sec.
32(c)(1)(A)(ii), petitioner is not entitled to an earned income
credit for 1995 and 1996 because her adjusted gross income for
those years exceeds the sec. 32(a) limitation for such eligible
individuals. However, petitioner's 1997 adjusted gross income
did not exceed the sec. 32(a)(2) limitation for such eligible
individuals. Accordingly, respondent allowed petitioner the
earned income credit for 1997 as an eligible individual without a
qualifying child. However, petitioner's claim to the earned
income credit was based on her having two qualifying children.
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Last modified: May 25, 2011