Cynthia L. Rowe - Page 4

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               Petitioner timely filed a petition and, at the Court’s                 
          direction, an amended petition complying with the Court’s Rules.            
               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).                                         

          conceded that petitioner was eligible to claim the dependency               
          exemptions for her children.                                                

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