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abode for more than half of the year.
An individual, however, may be eligible for an earned income
credit even if the individual does not have a qualifying child
for the taxable year. Sec. 32(c)(1)(A)(ii). Such an individual
generally would be eligible only if the individual's modified
adjusted gross income were less than $10,710. See Rev. Proc.
2001-13, sec. 3.03(1), 2001-1 C.B. 337, 339. The parties did not
provide a copy of petitioner's tax return for 2001 that would
allow the Court to determine his adjusted gross income for the
year and petitioner's eligibility for an earned income credit
without a qualifying child. If petitioner's income is less than
the earned income limit amount, the credit should be reflected in
a computation of the decision.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be
entered under Rule 155.
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Last modified: May 25, 2011