Darren M. Parker - Page 6

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               Petitioner testified that, in 2003, DP and EW spent weekends           
          and summer vacation with him.  This amounts to less than one-half           
          of the taxable year.  Therefore, DP and EW fail to meet the                 
          residence requirement under section 32(c)(3)(A)(ii) and are not             
          qualifying children for purposes of claiming the earned income              
          credit.                                                                     
               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) even if he does not have any qualifying children.           
          For 2003, a taxpayer is eligible under this section only if his             
          adjusted gross income was less than $11,230.  Rev. Proc. 2002-70,           
          sec. 3.06, 2002-2 C.B. 845, 847.  Petitioner’s adjusted gross               
          income was $15,662.                                                         
               Accordingly, petitioner is not eligible for an earned income           
          credit.  Respondent’s determination on this issue is sustained.             
          Child Tax Credit and Additional Child Tax Credit                            
               For 2003, petitioner claimed a child tax credit of $176 and            
          an additional child tax credit of $337 with DP and EW as the                
          qualifying children.  Respondent determined that petitioner is              
          not entitled to either credit.                                              
               Section 24(a) authorizes a child tax credit with respect to            
          each qualifying child of the taxpayer.  The term “qualifying                
          child” is defined in section 24(c).  A “qualifying child” means             
          an individual with respect to whom the taxpayer is allowed a                





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