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petitioner failed to demonstrate that she furnished more than
half of the cost of maintaining the requisite household for
Simeon. Our conclusion is based on the analysis that parallels
our previous analysis regarding the dependency exemption issue.
We hold that petitioner does not qualify as a head of household
for 1998.
3. Earned Income Credit
On her 1998 Federal income tax return, petitioner claimed an
earned income credit based on Simeon as a qualifying child. In
the case of an eligible individual, section 32(a) allows an
earned income credit against the individual’s income tax
liability. As relevant herein, an “eligible individual” is
defined as an individual who has a “qualifying child” for the
taxable year. Sec. 32(c)(1)(A).
The record reflects that Simeon is a “qualifying child”
pursuant to the requirements set forth in section 32(c)(3)(A)(i
through iv). In this regard, Simeon satisfies the relationship
test, see sec. 32(c)(3)(A)(i), (B)(i)(I), the residency test, see
sec. 32(c)(3)(A)(ii), and the age test, see sec.
32(c)(3)(A)(iii), (C)(i). Finally, Simeon is a child with
respect to whom petitioner satisfied the identification
requirement under section 32(c)(3)(C)(A)(iv), (D)(i) by setting
forth his name, age, and applicable taxpayer identification
number on Schedule EIC, Earned Income Credit.
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