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Petitioner concedes that RM and JM lived with Ms. Ovalle
during 2003. At trial, petitioner testified that he lived at his
mother’s home. He further testified that he would drop off and
pick up JM from school and that JM would stay with him
“sometimes”. Petitioner is not entitled to “head of household”
filing status since his sons did not live with him for more than
one-half of the year in 2003. Therefore, respondent’s
determination on this issue is sustained.
Earned Income Credit
Petitioner claimed the earned income credit for taxable year
2003 for two “qualifying children”, RM and JM. Respondent
determined that petitioner is not entitled to the earned income
credit for 2003.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) limits the credit allowed, and section 32(b)
prescribes different percentages and amounts used to calculate
the credit based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
To be eligible to claim an earned income credit with respect
to a qualifying child, a taxpayer must establish, inter alia,
that the child bears a relationship to the taxpayer prescribed by
section 32(c)(3)(B), that the child meets the age requirements of
section 32(c)(3)(C), and that the child shares the same principal
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