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whether the eligible individual has no qualifying children, one
qualifying child, or two or more qualifying children. To be
eligible to claim an earned income credit with respect to a
qualifying child, a taxpayer must establish that the child bears
the relationship to the taxpayer prescribed by section
32(c)(3)(B), the child meets the age requirements of section
32(c)(3)(C), and the child shares the same principal place of
abode as the taxpayer for more than one-half of the taxable year
as prescribed by section 32(c)(3)(A)(ii).
If petitioner, Ms. Pearson, and Deont� all resided together
at the Shoreline Drive residence, then Ms. Pearson was eligible
to take the earned income credit with Deont� as her qualifying
child, and Deont� cannot also qualify petitioner for the earned
income credit with one qualifying child. See sec. 32(c)(1)(C);
Sutherland v. Commissioner, T.C. Memo. 2001-8. Petitioner
conceded that Ms. Pearson had a higher gross income than he did.
That concession would make petitioner ineligible for the
deduction if we were to find that he lived with Ms. Pearson.
Sec. 32(c)(1)(C). Assuming, however, that petitioner resided at
the Britain Road residence, he failed to substantiate that it
served as Deont�’s principal place of abode. Sec.
32(c)(3)(A)(ii). Thus, regardless of where petitioner resided,
he has no qualifying children for purposes of the earned income
credit.
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Last modified: May 25, 2011