- 4 -
support for the taxable year was received from the taxpayer.
Secs. 151(c)(1)(A), 152(a)(9).
Petitioner has not offered any substantiation to show that
he provided more than half of DP’s and EW’s support during 2003.
Therefore, petitioner is not entitled to claim DP or EW as
dependents on his 2003 Federal income tax return.
Accordingly, respondent’s determination is sustained.
Earned Income Credit
Respondent determined that petitioner is not entitled to an
earned income credit for DP and EW, because he failed to
substantiate that DP and EW are “qualifying children”.
Section 32(a)(1) allows an eligible individual an earned
income credit against the individual’s income tax liability.
Section 32(a)(2) limits the credit allowed, and section 32(b)
prescribes different percentages and amounts used to calculate
the credit based on whether the eligible individual has no
qualifying children, one qualifying child, or two or more
qualifying children.
To be eligible to claim an earned income credit with respect
to a qualifying child, a taxpayer must establish, inter alia,
that the child bears a relationship to the taxpayer prescribed by
section 32(c)(3)(B), that the child meets the age requirements of
section 32(c)(3)(C), and that the child shares the same principal
place of abode as the taxpayer for more than one-half of the
taxable year as prescribed by section 32(c)(3)(A)(ii).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011