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to a qualifying child, a taxpayer must establish, inter alia,
that the child bears a relationship to the taxpayer prescribed by
section 32(c)(3)(B), that the child meets the age requirements of
section 32(c)(3)(C), and that the child shares the same principal
place of abode as the taxpayer for more than one-half of the
taxable year as prescribed by section 32(c)(3)(A)(ii).
Under the relationship test, a brother would qualify if
petitioner had shown that she cared for the child as “her own
child”. Sec. 32(c)(3)(B)(i)(II). Petitioner has offered no
evidence that she cared for her brother as if he were her own
child.
Although petitioner is not eligible to claim an earned
income credit under section 32(c)(1)(A)(i) for a qualifying
child, she may be an “eligible individual” under section
32(c)(1)(A)(ii) even if she does not have any qualifying
children. For 2003, a taxpayer is eligible under this subsection
only if her adjusted gross income was less than $11,230. Rev.
Proc. 2002-70, 2002-2 C.B. 845. Petitioner’s adjusted gross
income was $13,088.
Accordingly, petitioner is not eligible for an earned income
credit. Respondent’s determination on this issue is sustained.
Additional Child Tax Credit
For 2003, petitioner did not claim a child tax credit, but
she claimed an “additional child tax credit” of $259. Respondent
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Last modified: May 25, 2011