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respondent. Therefore, this Court finds that petitioner’s filing
status in 2002 was single as claimed by petitioner on Form 1040.
Earned Income Tax Credit
The final issue for decision is whether petitioner is
entitled to an earned income tax credit in the amount of $2,506
for the taxable year 2002.
The relevant parts of section 32 provide that an individual
is eligible for the earned income tax credit if the individual
has a qualifying child. A “qualifying child” is a son or
daughter of the taxpayer who has not attained the age of 19 at
the end of the taxable year and shares the same principal place
of abode in the United States with the taxpayer for more than
one-half of the taxable year. Sec. 32(c)(3).
Respondent has conceded that Gabriella is petitioner’s
daughter, and that she is under the age of 19. Therefore, two of
the three elements required have been satisfied if Gabriella is
to be considered a qualifying child for earned income tax credit
purposes. However, respondent contends that petitioner has not
shown that Gabriella had the same principal place of abode as he
did for more than half of 2002 in order for him to claim an
earned income tax credit as a single person with a qualifying
child.
Petitioner testified that during the year in issue Gabriella
lived with him and his brother, Robert Urena, at 1927 Bleeker
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