- 9 -
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
Division.
Decision will be entered for
respondent for the deficiency and for
petitioner for the addition to tax.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011