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individual who has a qualifying child for the taxable year”. A
“qualifying child” is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). The pertinent
parts of section 32(c)(3) provide:
(3) Qualifying Child.--
(A) In general.--The term “qualifying child” means,
with respect to any taxpayer for any taxable year, an
individual--
(i) who bears a relationship to the taxpayer
described in subparagraph (B),
(ii) who has the same principal place of abode as
the taxpayer for more than one-half of such taxable
year, and
(iii) who meets the age requirements of
subparagraph (C).
As previously stated, petitioner has not established that
his residence was the principal place of abode for JTMZ for more
than one-half of the taxable year 2002. We find that JTMZ fails
the residency test of section 32(c)(3)(ii); therefore, we need
not, and do not decide whether he satisfies the relationship test
of section 32(c)(3)(B) or the age test under section 32(c)(3).
Petitioner may, however, still qualify for an earned income
credit. An individual who does not have a qualifying child may
be eligible under section 32(a) for an earned income credit,
subject to, among other things, phaseout limitations.
Merriweather v. Commissioner, T.C. Memo. 2002-226; Briggsdaniels
v. Commissioner, T.C. Memo. 2000-105, affd. 2 Fed. Appx. 848 (9th
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