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signature of the custodial parent, and, most importantly, the
signature itself consenting to the release were absent from the
divorce decree. Therefore, the divorce decree did not conform in
substance to Form 8332, and, consequently, it did not fulfill the
requirements of section 152(e)(2).5
II. Earned Income Credit
Section 32(a) and (c), in relevant part, provides that a
taxpayer may be eligible for the earned income credit if that
taxpayer has a “qualifying child”. A “qualifying child” is a
child who satisfies a relationship test, a residency test, an age
test, and an identification requirement. Sec. 32(c)(3).
BEM and KLM each satisfied all but the residency test. As a
son and a daughter, respectively, of petitioner, they each
satisfied the relationship test. See sec. 32(c)(3)(B)(i)(I). At
the close of the calendar year for the year at issue, neither
child had attained the age of 19, thus satisfying the age test.
See sec. 32(c)(3)(C)(i). Since petitioner included the name,
age, and TIN of each of his children on his return, he satisfied
the identification requirement. See sec. 32(c)(3)(D).
The residency test requires that the qualifying child have
the same principal place of abode within the United States as the
taxpayer for more than one-half of the taxable year. Sec.
5 The record in this case is insufficient to permit a
determination whether the divorce decree was attached to
petitioner’s return when filed.
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