- 5 - married to Mr. Her. Based on the available evidence, it is not unreasonable for the Court to conclude that Mr. Her, as their father, provided some support during 2001 for the children who were living with petitioner. Since petitioner failed to demonstrate the total support provided by Mr. Her and herself, the Court cannot determine whether her contributions constituted more than half of the total support provided to the children during 2001. The Court, therefore, holds that petitioner is not entitled to the dependency exemption deductions for 2001. The Court also agrees with respondent that petitioner is not entitled to the earned income credit. Section 32(a) provides for an earned income credit in the case of an eligible individual. Section 32(c)(1)(A), in relevant part, defines an “eligible individual” as an individual who has a qualifying child for the taxable year. A qualifying child is one who satisfies a relationship test, a residency test, an age test, and an identification requirement. Sec. 32(c)(3). In order to satisfy the residency test, the qualifying child must have the same principal place of abode as the taxpayer for more than one-half of the taxable year in which the credit is claimed. Sec. 32(c)(3)(A)(ii). Section 32(d) provides, however, that a married individual, within the meaning of section 7703, may claim the earned income credit only if a joint return is filed for the taxable year at issue.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011