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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.
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Last modified: November 10, 2007