- 7 -
deduction for AC pursuant to section 151, it follows that
petitioner is not entitled to head of household filing status.
Thus, respondent’s adjustment to petitioner’s filing status is
sustained.
3. Earned Income Tax Credit
Petitioner claimed an earned income credit on the basis that
he had two qualifying children. Subject to certain limitations,
section 32(a) provides for an earned income credit for an
eligible individual. Section 32(c)(1)(A)(i) defines an “eligible
individual” as “any individual who has a qualifying child for the
taxable year”.5 In this context, a qualifying child is one who
satisfies a relationship test, a residency test, an age test, and
an identification requirement. See sec. 32(c)(3). To satisfy
the residency test, the qualifying child must have the same
principal place of abode as the taxpayer for more than one-half
of the taxable year in which the credit is claimed. See sec.
32(c)(3)(A)(ii).
Because petitioner did not establish that either his son or
his niece had the same principal place of abode for more than
one-half of the taxable year in 2003, it follows that petitioner
5 Sec. 32(c)(1)(A)(ii) provides that a taxpayer can also be
an “eligible individual” without a qualifying child. Petitioner
does not meet the requirements for a credit as an eligible
individual under sec. 32(c)(1)(A)(ii) because his income exceeded
the completed phaseout amount prescribed by sec. 32(b) and Rev.
Proc. 2002-70, sec. 3.06, 2002-2 C.B. 845, 848, for the year
2003.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011