- 16 -
(2003). Thus, petitioner is not entitled to an earned income
credit, and respondent is sustained on this issue.14
V. Child Tax Credit
Section 24 allows a credit for each “qualifying child” of
the taxpayer. A “qualifying child” is defined by section 24(c)
as an individual who meets the relationship test under section
32(c)(3)(B), has not attained the age of 17 by the close of the
taxable year, and with respect to whom the taxpayer is entitled
to a dependency exemption deduction under section 151.
During the year in issue, neither child had attained the age
of 17. KGT was 12 years old, and JTW was 7 years old at the
close of the taxable year. However, as previously discussed, the
children do not meet the relationship test, and petitioner is not
eligible to claim a dependency exemption deduction for either
child for 2003. Thus, petitioner is not allowed a child tax
credit or an additional child tax credit.
14 On brief, respondent contended that petitioner’s
arrangement with Peter Wuol, whereby petitioner would remit the
net amount of his withholdings and child tax credits to Peter
Wuol, would produce the unintended result of allowing Peter Wuol
to obtain earned income credits in an amount in excess of the
maximum amount allowed for those individuals filing joint
returns. A joint return must be filed by a married individual in
order for sec. 32 to apply. Sec. 32(d). Thus, Peter Wuol and
Jekow Wuol should have filed joint income tax returns rather than
returns filed under head of household filing status for their
2000, 2001, and 2002 taxable years, as well as for Peter Wuol’s
2003 taxable year.
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