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6. Earned Income Credit
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 any
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). For the
residency test, a qualifying child is an individual who has the
same principal place of abode as the taxpayer for more than one-
half of the taxable year. Sec. 32(c)(3)(A)(ii).
Brandon and James satisfy all three tests with respect to
petitioner, who had sole physical custody of them during 2001.
Accordingly, Brandon and James are qualifying children with
respect to petitioner for 2001, and she is an eligible individual
under section 32(a). We thus conclude that petitioner is
entitled to the earned income credit for 2001, and we hold for
petitioner on this issue.5
5 Respondent argues that Mr. Cantrell also claimed, in a
separate return, the earned income credit with respect to Brandon
and James during the 2001 taxable year. His claiming of the
credit alone does not defeat petitioner’s entitlement to it as an
eligible individual. See sec. 32(c)(1)(C).
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Last modified: May 25, 2011