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liability for the taxable year, a portion of the child tax credit
may be refundable as an additional child tax credit under section
24(d)(1). The refundable and nonrefundable portions of the child
tax credit cannot exceed the total allowable amount of the
credit.
Petitioner is entitled to the additional child tax credit
because he qualified for a child tax credit. Accordingly,
petitioner’s claim to this credit is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011