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Earned Income Credit
Section 32(a) generally provides eligible individuals with
an EIC against their income tax liability. An “eligible
individual” is defined as an individual who has a “qualifying
child” for the taxable year. Sec. 32(c)(1)(A)(i). As relevant
herein, a “qualifying child” must satisfy a residency test. Sec.
32(c)(3)(A)(ii) provides that the “qualifying child” must have
“the same principal place of abode as the taxpayer for more than
one-half” of the taxable year.
At trial, petitioner admitted that the children did not
reside with him for more than half of the 1999 year. We conclude
that petitioner is not entitled to an EIC. See Briggsdaniels v.
Commissioner, T.C. Memo. 2001-321; Brignac v. Commissioner, T.C.
Memo. 1999-387.
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