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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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