James Edward Briggsdaniels - Page 6




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          Section 32(c)(3)(A)(ii) requires that the child share the same              
          principal place of abode as the taxpayer for more than one-half             
          the taxable year.  Section 32(c)(3)(A)(iii) requires that the               
          child meet the age requirements of subparagraph (C).  Section               
          32(c)(3)(C) provides that a child meets the age requirement if he           
          or she has not attained the age of 19 as of the close of the                
          calendar year in which the taxable year of the taxpayer begins.             
               Jeremy and Jamar satisfy the age and relationship tests of             
          section 32(c)(3).3  However, petitioner has offered no evidence             
          to establish that either Jeremy or Jamar shared petitioner’s                
          residence for more than one-half of 1997 or 1998.  Petitioner has           
          not established that he is entitled to the earned income credit             
          for 1997 or 1998 on the ground of having any qualifying children            
          under section 32(c)(3).                                                     
               An individual with no qualifying children is eligible for              
          the earned income credit, subject to the phaseout limitations of            
          section 32(a)(2), if the individual’s principal place of abode is           
          in the United States for more than one-half of the taxable year,            
          the individual has attained the age of 25 but not the age of 65,            
          and is not a dependent for whom a deduction is allowable under              
          section 151.  Sec. 32(c)(1)(A).  Petitioner meets the residency             


               3Only two qualifying children need be shown on the                     
          taxpayer’s return in order for the taxpayer to be entitled to the           
          maximum credit.  Sec. 32(b).  Petitioner showed the names of                
          Jeremy and Jamar on his returns for this purpose.                           





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