Curtis D. Custis - Page 9

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          is not entitled to any portion of the earned income tax credit.             
          Respondent’s determination disallowing petitioner’s earned income           
          tax credit is sustained.                                                    
          4.   Additional Child Tax Credit                                            
               The child tax credit is a nonrefundable personal credit.               
          Section 24(a) authorizes a child tax credit with respect to each            
          “qualifying child” of the taxpayer.  In this context, a                     
          “qualifying child” means an individual with respect to whom the             
          taxpayer is allowed a deduction under section 151, who has not              
          attained the age of 17 as of the close of the taxable year, and             
          who bears a relationship to the taxpayer as prescribed in section           
          32(c)(3)(B).  Sec. 24(c)(1).  If the child tax credit exceeds the           
          taxpayer’s Federal income tax liability for the taxable year, a             
          portion of the child tax credit may be refundable as an                     
          “additional child tax credit” under section 24(d)(1).                       
               We have already held that petitioner is not allowed a                  
          deduction with respect to AC and IC as dependents under section             
          151.  Because IC and AC are not qualifying children, petitioner             
          does not qualify for the child tax credit or the additional child           
          tax credit.                                                                 
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          

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