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Petitioner timely filed a petition and, at the Court’s
direction, an amended petition complying with the Court’s Rules.
Discussion
We are asked to decide whether petitioner is eligible for
the EIC. We begin by explaining the EIC in general terms. An
eligible individual is entitled to an EIC against the
individual’s income tax liability, subject to certain
requirements. Sec. 32(a)(1). Different percentages and amounts
are used to calculate the credit depending on whether the
eligible individual has no qualifying children, one qualifying
child, or two or more qualifying children. Sec. 32(b).
Petitioner claims the EIC with respect to two or more
qualifying children. Certain requirements must be met to be
eligible to claim an EIC with respect to qualifying children.
Respondent concedes that petitioner has satisfied the age,
identification, and relationship requirements with respect to her
two children. See sec. 32(c)(3). The issue in dispute concerns
the residency requirement. The residency requirement mandates
that the taxpayer and the children must share the same principal
place of abode for more than half of the taxable year for which
the EIC is claimed. Sec. 32(c)(3).
2(...continued)
conceded that petitioner was eligible to claim the dependency
exemptions for her children.
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