Joseph Orlando Beckford - Page 7

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          show that he cared for TW as his own child in 2003.  This Court             
          has indicated that merely contributing financially to the support           
          of an individual does not rise to the level of caring for the               
          individual as one’s own child.  See Mares v. Commissioner, T.C.             
          Memo. 2001-216; Smith v. Commissioner, T.C. Memo. 1997-544.                 
               Although petitioner is not eligible to claim an earned                 
          income credit under section 32(c)(1)(A)(i) for a qualifying                 
          child, he may be an “eligible individual” under section                     
          32(c)(1)(A)(ii) even if he does not have any qualifying children.           
          For 2003, a taxpayer is eligible under this subsection only if              
          his adjusted gross income was less than $11,230.  Rev. Proc.                
          2002-70, 2002-2 C.B. 845.  Petitioner’s adjusted gross income was           
          $11,132.                                                                    
               Accordingly, petitioner is eligible for an earned income               
          credit.                                                                     
          Child Tax Credit and Additional Child Tax Credit                            
               For 2003, petitioner claimed a child tax credit of $29 and             
          an additional child tax credit of $63 with TW as the qualifying             
          child.  Respondent determined that petitioner is not entitled to            
          either.                                                                     
               Section 24(a) authorizes a child tax credit with respect to            
          each qualifying child of the taxpayer.  The term “qualifying                
          child” is defined in section 24(c).  A “qualifying child” means             
          an individual with respect to whom the taxpayer is allowed a                






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