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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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Last modified: May 25, 2011