- 10 -
(III) an eligible foster child of the
taxpayer.
* * * * * * *
(iii) Eligible foster child.--For purposes of
clause (i), the term “eligible foster child” means an
individual not described in subclause (I) or (II) of
clause (i) who--
(I) is placed with the taxpayer by an
authorized placement agency, and
(II) the taxpayer cares for as the taxpayer’s
own child.
As previously stated, petitioner has not established that
his home during taxable year 2003 was the principal place of
abode for KO and NW for more than one-half of the taxable year.
Further, as previously stated, petitioner is not related to
either child, he is not married to their mother, and these
children were not placed with him by an authorized placement
agency. We find that KO and NW fail the residency test of
section 32(c)(3)(A)(ii) and the relationship test of section
32(c)(3)(B); therefore, we need not and do not decide whether
they satisfy the age test under section 32(c)(3).
Accordingly, respondent’s determination on this issue is
sustained.
4. Child Tax Credit
As previously stated, petitioner claimed a child tax credit
for taxable year 2003 with KO and NW as qualifying children. In
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011