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Sec. 32(c)(1)(A)(i). A qualifying child is one who satisfies a
relationship test, a residency test, an age test, and an
identification requirement. Sec. 32(c)(3). To satisfy the
relationship and age tests, the qualifying child must be the son
or daughter of the taxpayer or a descendant of either who is less
than 19 years of age or a student whose age is less than 24.
Sec. 32(c)(3)(B)(i), (C). L.H. would appear to satisfy these
requirements.
However, in the consideration of the section 2 head-of-
household issue, the Court has concluded that petitioner failed
to establish that she furnished over half of the cost of
maintaining the household. There were other individuals, as
discussed above, who contributed to the household and to the
support of the child. Section 32(c)(1)(C) provides that where
two or more individuals may claim a qualifying child:
(C) 2 or more eligible individuals. If 2 or more
individuals would (but for this subparagraph and after
application of subparagraph (B)) be treated as eligible
individuals with respect to the same qualifying child for
taxable years beginning in the same calendar year, only the
individual with the highest modified adjusted gross income
for such taxable years shall be treated as an eligible
individual with respect to such qualifying child.
Of all the providers of support to L.H., petitioner failed to
establish that her adjusted gross income was higher than that of
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Last modified: May 25, 2011