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South Green residence) during 1998. The South Green residence
was the residence of Jeanette Bates. Wentworth Elementary School
is located less than half a mile from the South Green residence.
OPINION
Section 32(a) provides that an “eligible individual” may be
allowed an earned income credit equal to the credit percentage as
provided in section 32(b). The term “eligible individual”
includes a taxpayer who has a qualifying child for the taxable
year. Sec. 32(c)(1)(A)(i). A “qualifying child” includes a
child who satisfies the relationship test, has the same principal
place of abode as the taxpayer for more than one-half of the
taxable year (residency requirement), and has not attained the
age of 19 as of the close of the calendar year (age requirement).
Sec. 32(c)(3).
As relevant here, the relationship test is satisfied if the
child is a daughter of the taxpayer or an “eligible foster child”
of the taxpayer. Sec. 32(c)(3)(B). An “eligible foster child”
is an individual who the taxpayer cares for as the taxpayer’s own
child and who has the same principal place of abode as the
taxpayer for the entire taxable year. Sec. 32(c)(3)(B)(iii).
Respondent argues that petitioner had no qualifying children
in 1998. Petitioner argues that Laura Coats and Shawona Higgins
were his qualifying children in 1998. Respondent concedes that
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