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11111(a), 104 Stat. 1388-408. Under this definition, a
"qualifying child" is one who satisfies a relationship test, a
residency test, and an age test, and for whom the taxpayer
satisfies an identification requirement. Sec. 32(c)(3)(A).
However, in 1998, in the Internal Revenue Service
Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,
sec. 6021, 112 Stat. 823, Congress struck the identification
requirement from the definition of "qualifying child" under
section 32(c)(3)(A). Pursuant to this amendment, the definition
of "qualifying child" now includes only the relationship test,
the residency test, and the age test. Section 6021(c)(2) of RRA
1998 states that amendments to section 32(c)(3) are effective as
if included in the amendments made by section 11111 of the 1990
Act, which is effective for tax years beginning after December
31, 1990. 1990 Act, sec. 11111(f), 104 Stat. 1388-413.
With respect to Ayla, the relationship, residency, and age
tests are satisfied for petitioner and the grandparents. Ayla is
petitioner’s daughter and the grandparents’ granddaughter. Sec.
32(c)(3)(B)(i). Ayla had the same principal place of abode in
the United States as petitioner and the grandparents for more
than one-half of each taxable year. Sec. 32(c)(3)(A)(ii), (E).
Ayla had not attained the age of 19 by the close of either of the
years in issue. Sec. 32(c)(3)(C)(i). However, the grandparents
did not meet the identification requirement with respect to Ayla
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Last modified: May 25, 2011