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one-half of 1997 or 1998. Accordingly, petitioner is not
entitled to the head of household filing status claimed for 1997
and 1998. Respondent is sustained on this issue.
Earned Income Credit
The relevant parts of section 32 provide that an individual
is eligible for the earned income credit if the individual has a
qualifying child. A “qualifying child” is one who satisfies a
relationship test, a residency test, and an age test. See sec.
32(c)(3).
Pursuant to section 32(c)(3)(A)(ii), the qualifying child
must have the same principal place of abode as the taxpayer for
more than one-half of the taxable year. Petitioner must show
that Adam and Jordan lived at petitioner’s residence for more
than 6 months in each year at issue.
As found above, petitioner has failed to establish that Adam
and Jordan had the same principal place of abode as the
petitioner for more than one-half of each taxable year at issue.
Therefore, petitioner does not have a qualifying child for
purposes of the earned income credit for either of the years at
issue. Accordingly, petitioner is not entitled to the earned
income credits claimed for 1997 and 1998. Respondent is
sustained on this issue.
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Last modified: May 25, 2011