Jorge Gallardo - Page 10

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          considered married as of December 31, 2001.  Since petitioner did           
          not file a joint Federal income tax return with his wife for                
          2001, he is not entitled to the earned income credit.                       
               The final issue is petitioner's claim to what is generally             
          referred to as the child care credit.  Section 21(a) generally              
          provides for a credit against the tax to an individual who                  
          maintains a household that includes as a member one or more                 
          qualifying individuals.  The term "qualifying individual", under            
          section 21(b)(1), includes a dependent of the taxpayer under age            
          13, with respect to whom the taxpayer is entitled to a dependency           
          deduction under section 151(c).  The allowable credit, under                
          section 21(b)(2), generally is based upon employment-related                
          expenses that are incurred to enable the taxpayer to be gainfully           
          employed, including expenses incurred for the care of a                     
          qualifying individual.  Since petitioner is not entitled to the             
          dependency exemption deduction for his son, he is not entitled to           
          the child care credit.                                                      
               Reviewed and adopted as the report of the Small Tax Case               

          Decision will be entered for                                                
          respondent for the deficiency and for                                       
          petitioner for the addition to tax.                                         

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