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prescribes different percentages and amounts that are to be used
to calculate the credit depending on whether the eligible indi-
vidual has no qualifying children, one qualifying child, or two
or more qualifying children. Respondent does not dispute that
petitioner’s daughters that he claimed as dependents in peti-
tioner’s 2002 return are qualifying children for purposes of the
earned income tax credit.
For taxable year 2002, the earned income tax credit is
completely phased out if an individual who has two qualifying
children and who is not married filing jointly9 has adjusted
gross income that equals or exceeds $33,178. See sec.
32(b)(1)(A) and (2); Rev. Proc. 2001-59, 2001-2 C.B. 623, 625-
626. In petitioner’s 2002 return, petitioner claimed adjusted
gross income of $24,284.22. We have held that petitioner must
include $25,940.49 in his gross income for 2002. As a result,
petitioner’s adjusted gross income for that year is $50,224.71.
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2002 to the earned income tax credit.
To reflect the foregoing and petitioner’s concession,
Decision will be entered for
respondent.
9Petitioner claimed head of household filing status in
petitioner’s 2002 return.
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