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individual” under section 32, a taxpayer must either: (1) Have a
qualifying child as defined in section 32(c)(3); or (2) have
attained age 25 but not attained age 65, not be claimed as a
dependent by another taxpayer within the calendar year, and
maintain his or her principal place of abode within the United
States for more than one-half of the taxable year. Sec.
32(c)(1)(A)(i) and (ii).
Section 32(c)(3) defines “qualifying child” as, inter alia,
one who is below the age of 19, shares his or her principal place
of abode with the taxpayer for more than one-half of the taxable
year, and satisfies the following relationship test:
(B) Relationship test.--
(i) In general.--An individual bears a
relationship to the taxpayer described in this
subparagraph if such individual is–-
(I) a son, daughter, stepson, or
stepdaughter, or a descendant of any such
individual,
(II) a brother, sister, stepbrother, or
stepsister, or a descendant of any such
individual, who the taxpayer cares for
as the taxpayers own child, or
(III) an eligible foster child of the
taxpayer.
Petitioner’s affiliation with Ms. Jackson’s children does not
satisfy the relationship test under section 32(c)(3)(B). Thus,
petitioner is not entitled to claim an EIC for having qualifying
children pursuant to section 32(c).
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Last modified: November 10, 2007