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Cir. 2001). An individual who does not have a qualifying child
is eligible for an earned income credit if: (1) The individual’s
principal place of abode is in the United States; (2) the
individual, or his or her spouse, has attained the age of 25 but
not the age of 65 at the close of the taxable year; and (3) the
individual is not a dependent for whom a deduction is allowed
under section 151. Sec. 32(c)(1)(A)(ii). Further, for the year
in issue, individuals who do not have any qualifying children and
whose earned income is $11,060 or greater are not entitled to an
earned income credit for that year. See Rev. Proc. 2001-13, sec.
3.03(1), 2001-1 C.B. 337, 339.
On this record, the Court is unable to determine whether
petitioner is eligible for an earned income credit under section
32(c)(1)(A)(ii).
Conclusion
We hold that petitioner is not entitled to claim a
dependency exemption deduction for JTMZ for taxable year 2002.
Petitioner also is not entitled to head-of-household filing
status for taxable year 2002, or an earned income credit under
section 32(c)(1)(A)(i) for taxable year 2002. Petitioner may
qualify for an earned income credit under section
32(c)(1)(A)(ii).
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