- 7 -
in 1998. We sustain respondent's determination as to this issue.
Petitioner claimed an earned income credit of $1,857 for
1998, which respondent disallowed. Section 32(a) provides for an
earned income credit in the case of an eligible individual.
Section 32(c)(1)(A)(i), in pertinent part, defines an "eligible
individual" as an individual who has a qualifying child for the
taxable year. A qualifying child is one who satisfies a
relationship test, a residency test, and an age test. Sec.
32(c)(3). To satisfy the relationship test in this case, the
qualifying child must be an eligible foster child of petitioner.
Sec. 32(c)(3)(B)(i)(III). An eligible foster child is an
individual for whom the taxpayer cares for as the taxpayer's own
child and who has the same principal place of abode as the
taxpayer for the taxpayer's entire taxable year. Sec.
32(c)(3)(B)(iii).
The children resided with petitioner only until October 30,
1998. They did not reside with him for the entire taxable year.
Moreover, no evidence was presented that petitioner cared for his
niece and nephew as his own children. We find that the niece and
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011