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(ii) who has the same principal place of abode as
the taxpayer for more than one-half of such taxable
year, and
(iii) who meets the age requirements of
subparagraph (C).
(B) Relationship test.--
(i) In general.--An individual bears a
relationship to the taxpayer described in this
subparagraph if such individual is–-
(I) a son, daughter, stepson, or
stepdaughter, or descendant of any such
individual,
(II) a brother, sister, stepbrother, or
stepsister, or a descendant of any such
individual, who the taxpayer cares for as the
taxpayer’s own child, or
(III) an eligible foster child of the
taxpayer.
* * * * * * *
(iii) Eligible foster child.--For purposes of
clause (i), the term “eligible foster child” means an
individual not described in subclause (I) or (II) of
clause (i) who–
(I) is placed with the taxpayer by an
authorized placement agency, and
(II) the taxpayer cares for as the taxpayer’s
own child.
As previously stated, petitioner is not related to JM, she
has not adopted JM, and she has not married his father. We find
that JM fails the relationship test of section 32(c)(3)(B);
therefore, we need not and do not decide whether he satisfies the
residency test of section 32(c)(3)(A)(ii).
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Last modified: May 25, 2011