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On the basis of the record before us, we cannot find that
petitioner has established the total support costs for JM during
taxable year 2002, nor has she established that she provided more
than half of that amount. Respondent’s determination on this
issue is sustained.
2. Earned Income Credit
As previously stated, petitioner claimed an earned income
credit for taxable year 2002 with AM and JM as the qualifying
children. In the notice of deficiency, respondent disallowed the
portion of the earned income credit with respect to JM as the
qualifying child.
Subject to certain limitations, an eligible individual is
allowed a credit which is calculated as a percentage of the
individual’s earned income. Sec. 32(a)(1). Earned income
includes wages. Sec. 32(c)(2)(A). Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as “any
individual who has a qualifying child for the taxable year”. A
“qualifying child” is one who satisfies a relationship test, a
residency test, and an age test. Sec. 32(c)(3). The pertinent
parts of section 32(c)(3) provide:
(3) Qualifying child.--
(A) In general.--The term “qualifying child” means,
with respect to any taxpayer for any taxable year, an
individual--
(i) who bears a relationship to the taxpayer
described in subparagraph (B),
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