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pertinent part, defines an “eligible individual” as any
individual who has a qualifying child for the taxable year.
The Court has determined that the claimed dependents do not
meet the definitional requirements of a qualifying individual.
Sec. 32(c)(3). As a result, petitioner is not entitled to an
earned income credit for 2003. Thus, respondent’s determination
that petitioner is not entitled to an earned income credit is
sustained.
IV. Child Tax Credit
We next consider the child tax credit. A taxpayer may be
entitled to a credit against tax with respect to each “qualifying
child”. Sec. 24(a). The plain language of section 24
establishes a three-pronged test to determine whether a taxpayer
has a qualifying child. If one of the qualifications is not met,
the claimed child tax credit must be disallowed. The first tine
of the three-pronged test requires that a taxpayer must have been
allowed a deduction for that child under section 151. Sec.
24(c)(1)(A).
As stated supra, the Court has sustained respondent’s
determination that petitioner is not entitled to dependency
exemption deductions for the children. Thus, petitioner fails
the first prong of the test of section 24. The Court accordingly
sustains respondent’s determination regarding the child tax
credit under section 24.
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Last modified: May 25, 2011