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32(c)(3)(A)(ii). As noted earlier, petitioner’s son is not a
qualifying child for purposes of section 32(a) because the
child’s principal place of abode for the entire year was with the
child’s mother in New York. Respondent, therefore, is sustained
on this issue.
The fourth issue is petitioner’s claim to a child and
dependent care credit. Section 21(a) generally provides
allowance for a credit against the tax to any individual who
maintains a household that includes as a member one or more
qualifying individuals. The term “qualifying individual”, under
section 21(b), includes a dependent of the taxpayer under age 13,
with respect to whom the taxpayer is entitled to a dependency
deduction under section 151(c). Petitioner is not entitled to
the dependency exemption deduction for the child. Further, the
allowable credit, under section 21(b)(2), generally is based upon
employment-related expenses that are incurred to enable the
taxpayer to be gainfully employed, including expenses incurred
for the care of a qualifying individual. Other provisions and
conditions of the credit are not pertinent here. There is no
showing that petitioner incurred expenses of the nature
described. The child lived in New York; consequently, petitioner
had no basis upon which he had to pay expenses for the care of
the child to enable petitioner to pursue gainful employment.
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Last modified: May 25, 2011