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issue, he is entitled to an earned income credit only if he had
qualifying children during that year. Id.
Under section 32, qualifying children of a taxpayer include
only (1) children of the taxpayer, or descendants of such
children; (2) stepchildren of the taxpayer; and (3) eligible
foster children of the taxpayer. Sec. 32(c)(3)(A), (B).
Eligible foster children include only certain individuals who
have the same principal place of abode as the taxpayer for the
entire taxable year. Sec. 32(c)(3)(B)(iii)(II). Brianna and
Cody were neither children nor stepchildren of petitioner, and
they resided with petitioner for less than the entire taxable
year 1998. Consequently, petitioner is not entitled to an earned
income credit for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011