- 11 -
individual” means any individual who has a qualifying child for
the taxable year. Sec. 32(c)(1)(A)(i). Also as relevant herein,
the term “qualifying child” means a son or daughter of the
taxpayer who has the same principal place of abode as the
taxpayer for more than one-half of the taxable year and who
either has not attained the age of 19 as of the close of the
calendar year in which the taxable year of the taxpayer begins or
is a student who has not attained the age of 24 as of the close
of such taxable year. See sec. 32(c)(3)(A).
In the present cases, Ceola, petitioner’s daughter, had the
same principal place of abode as petitioner for more than one-
half of each of the years in issue; moreover, she had not
attained the age of 19 as of the close of 1998, the last of the
years in issue. Henry, petitioner’s son, had the same principal
place of abode as petitioner for more than one-half of 1995,
1996, and 1997; moreover, as of the close of 1997, Henry, who had
then attained the age of 19, qualified as a student for that
year, having graduated from high school earlier in the year. See
sec. 151(c)(4).
In view of the foregoing, petitioner is entitled to earned
income credits as claimed by her on her tax returns for the years
in issue. Respondent’s determination to the contrary is
therefore not sustained.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011