- 4 - reported by petitioner, we conclude that petitioner did not pay over half of the support for Dina and is not entitled to claim a dependency exemption deduction for her. EIC Section 32(a) generally provides eligible individuals with an EIC against their income tax liability. An “eligible individual” is defined to include any individual who has a “qualifying child”. Sec. 32(c)(1)(A)(i). A qualifying child includes a daughter of the taxpayer, sec. 32(c)(3)(B)(i)(I), who has the “same principal place of abode as the taxpayer for more than one-half of such taxable year”, sec. 32(c)(3)(A)(ii). We assume that petitioner satisfies these requirements. Section 32(c)(1)(C) provides, however, that: If 2 or more individuals would * * * be treated as eligible individuals with respect to the same qualifying child * * * only the individual with the highest modified adjusted gross income for such taxable years shall be treated as an eligible individual with respect to such qualifying child. It appears that both Ms. Duverger and petitioner would satisfy the threshold requirements of being an eligible individual with respect to Dina. But, Ms. Duverger has the highest modified adjusted gross income. See sec. 32(c)(5). Petitioner, therefore, is not entitled to claim an EIC with respect to Dina. We have seen an increasing number of these cases where there has been no discernible substance to the case other than an inept attempt to take advantage of tax deductions and credits.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011