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that BMB frequently stayed with her at her mother’s house in
Lima, Ohio. We find that BMB fails the residency test of section
32(c)(3)(ii). Accordingly, respondent’s determination on this
issue is sustained.
C. Child Tax Credit
As previously stated, petitioner claimed a child tax credit
and an additional child tax credit for the tax year 2004 with BMB
as the qualifying child. In the notice of deficiency, respondent
disallowed both the child tax and the additional child tax
credits with respect to BMB.
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). As relevant to these facts,
a qualifying child means an individual with respect to whom the
taxpayer is allowed a deduction under section 151. Sec.
24(c)(1)(A).
We have already held that petitioner is not entitled to the
dependency exemption deduction under section 151 for BMB.
Accordingly, BMB is not considered a “qualifying child” within
the meaning of section 24(c). It follows, therefore, that
petitioner is not entitled to a child tax credit under section
24(a).
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Last modified: May 25, 2011