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individual who does not have a qualifying child for the taxable
year, if the individual’s principal place of abode is the United
States for more than one-half of the taxable year, the individual
is at least 25 years of age, and the individual is not a
dependent for whom a deduction is allowable under section 151 to
another taxpayer. A qualifying child is defined as the
taxpayer’s son or daughter, under the age of 19, who has the same
principal place of abode as the taxpayer for more than one-half
of the taxable year. Sec. 32(c)(3).
Both children lived with Ms. Jones during the years in
issue. They visited petitioner on weekends and for several weeks
in the summers. Petitioner has failed to provide convincing
evidence to demonstrate that he provided the principal place of
abode for Anthony and Shenika for more than one-half of either of
the years 1997 and 1998. Accordingly, petitioner does not have a
qualifying child for purposes of the earned income credit for
either tax year in issue.
Petitioner is an eligible individual without a qualifying
child under section 32(c)(1)(A)(ii). However, section 32(a)(2)
limits the amount of the earned income credit allowable to a
taxpayer. An eligible individual without a qualifying child is
not entitled to an earned income credit in 1997 and 1998 if the
individual’s adjusted gross income is in excess of $9,700 and
$10,030, respectively. Rev. Proc. 96-59, 1996-2 C.B. 392; Rev.
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