- 5 - 2. Earned Income Credit Section 32(a)(1) allows an eligible individual an earned income credit against the individual's income tax liability. Section 32(c)(1)(A)(i), in pertinent part, defines an "eligible individual" as "any individual who has a qualifying child for the taxable year". A qualifying child includes a son or daughter of the taxpayer who has the "same principal place of abode as the taxpayer for more than one-half of such taxable year". Sec. 32(c)(3)(A)(ii), (B)(i)(I). Section 32(d) provides, however: "In the case of an individual who is married (within the meaning of section 7703), this section shall apply only if a joint return is filed for the taxable year under section 6013." As discussed supra, the Court finds that petitioner was married during 2000, and, since he and his wife did not file a joint return, concludes that he is not entitled to claim an earned income credit. Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6Last modified: November 10, 2007