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The third issue is petitioner’s claim to the earned income
credit under section 32(a).
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A), in
pertinent part, defines an “eligible individual” as an individual
who has a qualifying child for the taxable year. 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. See sec. 32(c)(3). To satisfy the
age test, the qualifying child must be an individual who has not
attained the age of 19 as of the close of the calendar year in
which the taxable year of the taxpayer begins or must be a
student (as defined in section 151(c)(4)) who has not attained
the age of 24 as of the close of the year. Sec. 32(c)(3)(C).
Petitioner’s daughter attained age 19 in April 2003. Because the
daughter does not satisfy the age test, she was not a qualifying
child for purposes of the earned income credit. The son attained
the age of 22 during the 2003 tax year and was not a full-time
student. Therefore, he likewise is not a qualifying child for
purposes of the earned income credit. However, section
32(c)(1)(A)(ii) allows an earned income credit to an “eligible
individual” if such individual does not have a qualifying child
but satisfies the following conditions:
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Last modified: May 25, 2011