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JTW. See Blanco v. Commissioner, 56 T.C. 512, 514-515 (1971);
Stafford v. Commissioner, 46 T.C. 515, 517 (1966).
IV. Earned Income Credit
Section 32(a) and (c), in relevant part, provide 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).
However, a taxpayer may not be eligible for an earned income
credit if the taxpayer’s qualifying child is considered the
qualifying child of another taxpayer for the same taxable year.
Sec. 32(c)(1)(C).
The relationship test requires that the qualifying
individual bear a relationship to the taxpayer as described in
section 32(c)(3)(B)(i). Thus, KGT and JTW must be either the
taxpayer’s son, daughter, stepson, stepdaughter, or descendent of
such individual; brother, sister, stepbrother, stepsister, or
descendent of such individual whom the taxpayer cares for as the
taxpayer’s own child; or an eligible foster child of the
taxpayer. KGT and JTW’s parents were living during the year in
issue, and the children lived with their parents for all of 2003.
Moreover, the record does not indicate that the children were
petitioner’s foster children. Neither KGT nor JTW meets the
relationship test.
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