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A “qualifying child” is an individual who satisfies a
relationship test, a residency test, an age test, and for whom
the taxpayer satisfies an identification requirement. Sec.
32(c)(3); Wooten v. Commissioner, T.C. Memo. 2000-54. In this
case, the identification number requirement is the only
requirement that the parties disputed.
The identification number requirement is set forth in
section 32(c)(3)(D)(i), which provides that a qualifying child
“shall not be taken into account under subsection (b) unless the
taxpayer includes the name, age and TIN [Taxpayer Identification
Number] of the qualifying child on the return of tax for the
taxable year.”
Section 32(m) defines the term “TIN”, as used in section
32(c)(3)(D)(i), as “a social security number issued to an
individual by the Social Security Administration (other than a
social security number issued pursuant to clause (II)(or that
portion of clause (III) that relates to clause (II)) of section
205(c)(2)(B)(i) of the Social Security Act).”
Section 205(c) of the Social Security Act is codified in 42
U.S.C. section 405(c) (2003). Clause I of 42 U.S.C. section
405(c)(2)(B)(i) pertains to aliens lawfully admitted to the
United States who are entitled to engage in employment in the
United States. Clause II of 42 U.S.C. section 405(c)(2)(B)(i)
pertains to individuals who apply for or receive benefits fully
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Last modified: May 25, 2011