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On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2003 to the earned income tax credit.
Claimed Child Tax Credit
Section 24(a) allows a tax credit of a specified amount with
respect to each qualifying child of a taxpayer. The amount of
the credit allowable under section 24(a) is limited by the
taxpayer’s adjusted gross income and may not exceed a taxpayer’s
regular tax liability. Sec. 24(b). As pertinent here, for
purposes of section 24, the term “qualifying child” means a
taxpayer’s daughter for whom the taxpayer is entitled under
section 151 to a dependency exemption deduction and who has not
attained the age of 17 as of the close of the taxable year. Sec.
24(c)(1).
We found above that petitioner failed to show that he is
entitled for his taxable year 2003 to a dependency exemption
deduction for his daughter A. 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 child tax credit.
4(...continued)
year 2003, the earned income tax credit is completely phased out
if the individual who has no qualifying children and who is not
married filing jointly has adjusted gross income that equals or
exceeds $11,230. See sec. 32(b)(1)(A) and (2); Rev. Proc. 2002-
70, 2002-2 C.B. 845, 847-848. The parties agree that petitioner
has adjusted gross income of $15,349 for his taxable year 2003.
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