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has a “qualifying child”. A “qualifying child” includes a
taxpayer’s son or daughter who shares the taxpayer’s principal
place of abode for more than one-half of the taxable year and who
meets certain age requirements. Sec. 32(c)(3)(A) and (B)(i)(I).
Frankie and Avery did not share petitioner’s principal place
of abode at any time during the taxable year and, as a result,
are not qualifying children for purposes of section
32(c)(1)(A)(i). Accordingly, we conclude that because petitioner
has no qualifying children and is not otherwise eligible for the
earned income credit,7 petitioner is not entitled to claim an
earned income credit.
We have considered the remaining arguments of both parties
for results contrary to those expressed herein and, to the extent
not discussed above, find those arguments to be irrelevant, moot,
or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
7A taxpayer without a qualifying child may be eligible for
the earned income credit pursuant to sec. 32(c)(1)(A)(ii).
Though petitioner satisfies the three requirements of sec.
32(c)(1)(A)(ii), petitioner’s adjusted gross income is too high
for purposes of claiming an earned income credit in the absence
of two or more qualifying children. See sec. 32(a)(2) and (b).
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Last modified: May 25, 2011