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individuals who do not have any qualifying children, and whose
earned income is $12,0601 or greater, are not entitled to an
earned income credit for that year. Sec. 32(a) and (b). An
individual with qualifying children is entitled to a credit at
higher levels of earned income and in a larger amount than is an
individual without qualifying children. Id. As is relevant
here, a qualifying child is a child of a taxpayer who has the
same principal place of abode as the taxpayer for more than half
of the taxable year and who meets the age requirements. Sec.
32(c)(3)(A). An individual meets the age requirements if such
individual has not attained the age of 19 as of the close of the
calendar year in which the taxable year of the taxpayer begins,
is a student (as defined by section 151(c)(4)) who has not
attained the age of 24 as of the close of such calendar year, or
is permanently and totally disabled at any time during the
taxable year. Sec. 32(c)(3)(C).
As discussed above, Christopher had attained the age of 21
in 2002. Petitioner also conceded that Christopher was not a
full-time student, and, therefore, was not a student as defined
by section 151(c)(4).
Upon the basis of the record, we hold that Christopher does
not satisfy the requirements for a qualifying child with respect
1This amount was obtained from the 2002 earned income credit
tables prescribed pursuant to sec. 32(f).
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Last modified: May 25, 2011