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Petitioner claimed an earned income credit of $2,219 for
2000, which respondent disallowed. Section 32(a) provides for an
earned income credit in the case of an eligible individual.
Section 32(c)(1)(A)(i), in pertinent part, defines an “eligible
individual” as an individual who has a qualifying child for the
taxable year. A qualifying child is one who satisfies a
relationship test, a residency test, and an age test. Sec.
32(c)(3). To satisfy the residency test in this case, the son
must have the same principal place of abode as petitioner for
more than one-half of the year. Sec. 32(c)(3)(A). Because we
found that Luis did not have the same principal place of abode as
petitioner for more than one-half of 2000, we sustain
respondent’s determination as to the earned income credit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011