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limitations, may claim an earned income credit. Section
32(c)(1)(A)(i) defines an “eligible individual” as including an
individual who has a “qualifying child” for the taxable year. A
“qualifying child” includes a taxpayer’s children or
grandchildren, among others, who share the taxpayer’s principal
place of abode for more than one-half of the taxable year and who
meet certain age requirements. Sec. 32(c)(3)(A) and (B)(i)(I).
If more than one individual otherwise would be treated as
eligible individuals with respect to the same qualifying child
for the same taxable year, only the individual with the highest
modified AGI for that taxable year shall be allowed the earned
income tax credit. Sec. 32(c)(1)(C).
We held above that petitioner cannot claim head of household
status because petitioner did not establish that he maintained a
separate household. Instead, the record reflects that petitioner
shared the household with Ms. Guzman’s extended family;
therefore, either of Ms. Guzman’s parents or other members of the
household might be treated as eligible individuals for purposes
of the earned income credit. See sec. 32(c)(1)(C). The inquiry
then becomes whether petitioner had a higher AGI than Ms.
Guzman’s parents or other eligible individuals living in the
household. Petitioner has failed to introduce any evidence to
demonstrate that he had a higher AGI than either of Ms. Guzman’s
parents. Ms. Guzman testified not only that she did not know
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Last modified: May 25, 2011