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identification requirement. See sec. 32(c)(3). To satisfy the
residency test, the qualifying child must have the same principal
place of abode as the taxpayer for more than one-half of the
taxable year in which the credit is claimed. Sec.
32(c)(3)(A)(ii).
As discussed above, petitioner's son, Brandon, did not have
his principal place of abode with petitioner during 1999. Her
son, Brandon, was not a qualifying child under section 32(a) so
as to increase the amount of petitioner's earned income credit
for 1999. Respondent, therefore, is sustained on this issue.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011