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qualifying children, one qualifying child, or two or more quali-
fying children.
As pertinent here, section 32(c)(1)(A)(i) defines the term
“eligible individual” to mean “any individual who has a qualify-
ing child for the taxable year”. The term “qualifying child”
with respect to any taxpayer for any taxable year includes a
daughter of the taxpayer who has the “same principal place of
abode as the taxpayer for more than one-half of such taxable
year”. Sec. 32(c)(3)(A)(i) and (ii) and (B)(i)(I).
It is petitioner’s position that his daughter A is a quali-
fying child for purposes of the earned income tax credit because
she had the same principal place of abode as petitioner for more
than one-half of his taxable year 2003. We found above that
petitioner failed to show that for his taxable year 2003 he
maintained as his home a household that constituted the principal
place of abode, as a member of such household, of his daughter A
for more than one-half of that year. On the record before us, we
find that petitioner has failed to carry his burden of showing
that for his taxable year 2003 A is a qualifying child for
purposes of the earned income tax credit.4
4Petitioner does not claim that he is entitled to the earned
income tax credit under sec. 32(c)(1)(A)(ii). That section
provides that a taxpayer with no qualifying child may nonetheless
be eligible for the earned income tax credit, subject to the
phase out limitations of sec. 32(a)(2), provided that the re-
quirements of sec. 32(c)(1)(A)(ii) are satisfied. For taxable
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