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Petitioner has not claimed nor offered any evidence to show
that he cared for AM as if she were his own daughter. Even if
petitioner did provide some financial support for AM, it is
insufficient to show that he cared for AM as his own child in
2004. This Court has indicated that merely contributing
financially to the support of an individual does not rise to the
level of caring for the individual as one’s own child. See Mares
v. Commissioner, T.C. Memo. 2001-216; Smith v. Commissioner, T.C.
Memo. 1997-544.
Although petitioner is not eligible to claim an earned
income credit under section 32(c)(1)(A)(i) for a qualifying
child, he may be an “eligible individual” under section
32(c)(1)(A)(ii). For 2004, a taxpayer is eligible under this
subsection only if his adjusted gross income was less than
$11,490. Rev. Proc. 2003-85, sec. 3.06, 2003-2 C.B. 1184, 1187.
Petitioner’s adjusted gross income was $14,994.
Accordingly, petitioner is not eligible for an earned income
credit.
Additional Child Tax Credit
For 2004, petitioner did not claim a child tax credit, but
he claimed an additional child tax credit of $637 with DR and AM
as qualifying children. Respondent determined that petitioner is
not entitled to an additional child tax credit for 2004.
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Last modified: May 25, 2011