Rafael Manzueta - Page 6

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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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