Kevin Orlando McClain - Page 8

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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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