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Petitioner also is not eligible for the earned income credit
as an individual with no qualifying children under section
32(c)(1)(A)(ii) because her adjusted gross income in 1999 was in
excess of the complete phaseout amount prescribed by section
32(a)(2). The earned income credit is completely phased out for
individuals with no qualifying children and adjusted gross income
in excess of $10,199 for 1999. See sec. 32(a) and (b); see also
Rev. Proc. 98-61, 1998-2 C.B. 814. Petitioner had adjusted gross
income of $22,448.70 in 1999. The Court holds, therefore, that
petitioner is not entitled to an earned income credit.
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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