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married during 2003; therefore, he satisfies the first prong.
With respect to the second prong, respondent conceded
petitioner’s entitlement to the dependency exemption for Ms.
Lloyd’s child, I.L. That concession satisfied the second prong
of section 2(b)(1)(A)(ii), that the “taxpayer is entitled to a
deduction for the taxable year for such person under section
151”. The Court, therefore, holds that petitioner satisfies the
requirements of section 2(b) and qualifies for head-of-household
filing status for the year 2003.
The final issue before the Court is whether petitioner is
entitled to claim the section 32 earned income credit on his 2003
Federal income tax return. Respondent reduced petitioner’s
earned income credit solely based on the disallowance of I.L. as
a qualifying child.
In order to claim the earned income credit, a person must be
an “eligible individual” within the meaning of section 32(c)(1).
Petitioner contends he is an eligible individual because of his
entitlement to the dependency exemption for I.L. An eligible
individual is “any individual who has a qualifying child for the
taxable year”. Sec. 32(c)(1)(A). A qualifying child is one who
satisfies a relationship test, a residency test, an age test, and
an identification requirement. Sec. 32(c)(3). As relevant here,
to satisfy the relationship requirement, the child must be a
stepson or an eligible foster child of the taxpayer. Sec.
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Last modified: May 25, 2011