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did not establish that Christopher was his son or stepson, the
only other possibility for petitioner to claim the credit would
be to establish that Christopher was his foster child.
Christopher, however, would not qualify as a foster child of
petitioner because, under section 32(c)(3)(B)(iii)(I), (III),
Christopher was not placed with petitioner by an authorized
placement agency, and Christopher did not have the same principal
place of abode as petitioner for the entire taxable year.
Petitioner, therefore, is not entitled to the earned income
credit. Respondent is sustained on this issue.2
Section 21(a) generally provides for what is sometimes
referred to as the child care credit, which is a credit against
the tax and is allowed to an individual who maintains a household
that includes as a member one or more qualifying individuals.
The term "qualifying individual", under section 21(b)(1),
includes a dependent of the taxpayer under age 13, with respect
to whom the taxpayer is entitled to a dependency deduction under
section 151(c). The allowable credit, under section 21(b)(2),
generally is based upon employment-related expenses that are
2 Sec. 32(c)(1)(A)(ii) allows the earned income credit to
a taxpayer who does not have a qualifying child. However, in
order for a taxpayer to be eligible for a credit pursuant to sec.
32(c)(1)(A)(ii), his adjusted gross income must not exceed the
limitations of sec. 32(a). In this case, with no qualifying
children, petitioner's earned income exceeded the phaseout amount
provided in sec. 32(b)(2).
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