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taxpayer has a principal place of abode in the United States for
more than one-half of the tax year, is between the ages of 25 and
65 before the close of the tax year, and is not a dependent for
whom a deduction is allowable. However, with respect to the 2003
tax year, a taxpayer may be eligible under this subsection only
if the taxpayer’s adjusted gross income was less than $11,230.
Rev. Proc. 2002-70, sec. 3.06, 2002-2 C.B. 845, 847. In the
instant case, petitioner’s adjusted gross income was $12,287.
Consequently, petitioner does not qualify as an eligible
individual pursuant to section 32(c)(1)(A)(ii).
Because petitioner is not an eligible individual under
either section 32(c)(1)(A)(i) or (ii), we hold that petitioner is
not entitled to an earned income tax credit in 2003.
In summary, we hold that petitioner is entitled to a
dependency exemption deduction with respect to S.L.B., that
petitioner is not entitled to head-of-household filing status,
and that petitioner is not entitled to an earned income credit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011