T .C. Su m m ary Op i n io n 2 01 8 -3 1

UNITED STATES TAX COURT

LONNIE D. J OHNSON, J R., Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 1 7 67 -1 6 S. Fi l edJ u n e 6 , 2 0 1 8
.

Bev erl y W i n s t ead , Ri ch ardOch ran (s tu d en t ), an dJ o s e M o n tal v o (s tu d en t ), fo r p et i t i o n er. El i zab et h M
. Sh an er, fo r res p on d en t
.

SUM M ARY OPINION
ARM EN, Sp eci al Tri al J u d g e: Th i s cas e was h eard p u rs u an tt o th e p ro v is i o n s o f s ect i o n 7 4 6 3 o f t h e In t ern al Rev en u e Co d e i n effect wh en th e- 2
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p et i t i o n was fi l ed
. 1 Pu rs u an t t o s ect i o n 7 4 6 3(b ), t h e d eci si on t o b e en t ered i s n o t
rev i ewab l e b y

an y o t her co u rt , an d t h i s o p i n i o n s h al l n o tb e t reat ed as p reced en t fo r an y o t h er cas e. Res p o n d en td et erm i n eda d efi ci en cy i n p et i t i o n er’ s Fed eral i n co m e t ax o f $ 3 ,3 6 2 fo r 2 01 4 . Th e i s s u es fo r d eci s i on are wh et h er p et i t i o n er i s en ti t ledt o : (1 ) d ep en d en cy

ex em p t i o n d edu ct i o n s fo r h i s two ch i l d ren , (2 ) a ch i l dt ax cred i to r
an ad di t i o n al ch i l d t ax cred i t , an d(3 ) an earn edi n co m e t ax cred i t
. Back gro u n d So m e o f t h e fact s h av e b een s ti p u lat ed , an dth ey are s o fo u n d . Th e Co u rt i n co rp o rat es b y referen ce t h e p art i es ’ s t i p u l at i o n o f fact s an dacco m p an y i n g
ex h ib i t s . Pet i t i o ner res i dedi n t h e St at e o f M ary l an dwh en h i s p et i t i o n was fi l edwi t h t h e Co u rt
. Pet i t i o ner was p rev i ou sl y m arri edt o J am en e J o h ns o n. Th e co up le h adtwo ch i l d ren , a s on , wh o was b o rn i n 1 9 9 9 , an da d au g h t er, wh o was b o rn i n 2 00 0 (co l l ect i v el y , the ch i l d ren ).

1 Un l es s o t h erwi s e i n d i cat ed , al l s ub s eq u en t s ect i o n referen ces are t o th e In t ern al Rev en u e Co d e i n effect fo r t h e y ear i n i s s u e. Al l Ru l e referen ces are t o t h e Tax Co u rt Ru l es o f Pract ice an dPro cedu re.- 3
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Pet i t i o ner an d M s. J oh ns o n were d i v orced i n o r ab o u t2 0 08 . Th e d i v o rce p ro ceed in g tran s cri p t o f t h e Ci rcu i tCo u rtfo r M o n t g o m ery Co u n ty , M ary l an d Fam i l y Di v i s i o n refl ect s a s up p o rtan d cu st o d y ag reem en t(ag reem en t ) t h atwas
en t ered i n t o freel y

an dv o l u n t ari l y b y

p et i ti o n er an d M s . J o h n so n , wh o each affi rm at i v el y

s t at edt o t h e fam i l y

co u rtth at t h e ag reem en t was i n th e ch i l d ren ’ s b es ti n t eres t . In so far as cu s t od y was co n cern ed , th e ag reem en tcal ledfo r p et i t i o n er an dM s . J o h n s o n t o h av e jo i n tl eg al cu s t o d y o f t h e ch i l d ren , wi t h M s . J o h n so n h av i n g s o l e p hy s i cal cu s t o d y b u twi t h p et i t i o n er h av i n g “ acces s t o th e ch i l d ren ” fo r o n e week en dp er m o n t h , fo r o n e m o nt h duri n g th e s umm er s ch o o l
v acat i o n , an do n Ch ri s tm as , New Year’ s , an dEas t er i n “ o dd ” y ears an do n Th an k s g i v i n g i n “ ev en ” y ears . Inad d i t i on , th e ag reem en t p ro v i d edth at“ ev ery y ear, t he ch i l dren ’ s b i rt h d ay s h al l b e s p en twi t h M o m i f i t ’ s du ri n g s ch o o l o r du ri n g th e week . An d , i f i t h ap p en s t o fal l o n a week en d , th en Dad h as a ri g h tt o h av e th e ch i l dren o n t h e ch i l d ren ’ s b i rt h day .” Fi n al ly , th e ag reem en tp ro v i d ed t h at

“ M ot h er’ s Day

wi l l al way s b e s p en twi t h M o m ; Fat her’ s Day wi t h Dad .” Attri al p et it i on er t es t i fi edth atal t h ou g h th ere were n o fo rm al m o d i fi cat i o n s
m ad e t o t h e afo rem en t i o n edag reem en tb y , o r u n d er t h e au s p i ces o f, th e M o n tg o m ery

Co u n ty fam i l y co u rt , h e an d M s. J oh n s o n i nfo rm al l y m ad e

“ ad ju s tm en t s as n eed ed ” b et ween th em s el v es . Pet i t i o n er (as wel l as h is s o n , wh o- 4
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was n o l o n ger a m i n o r atth e t i m e o f t ri al ) t es ti fi edth atth e ch i ld ren s t ay edwi t h t h ei r m o t h er duri n g th e s ch o o l weekb u tth atth e ch i l d ren o t h erwi s e s t ay edwi t h p et i t i o n er ev ery

week en dan dh o l i d ay

an dthro u g h o u ts u m

m er v acat i o n . As far as t h e s ch o o l weekwas co n cern ed , th e t es t i m o n y was th at t h e ch i l dren were p i ck ed
up aft er s ch o o l o n Fri d ay an ddro p p edo ff Su n d ay

n i g h t. Pet i t i o n er ack n o wl ed g ed t h at“ ev ery

o nce i n a wh il e” t h e ch i l d ren “ m i g h tg o t o Cal i fo rn i a fo r a h o li d ay wi t h t h ei r m o t h er”; th atth ey

d i ds ee t h ei r m o t h er du ri ng th e s u m m er, al t h o ug h “ v ery rarel y ”; an dth ath e h adth e ch il d ren fo r “ t h e m ajo ri t y ” o f th e h ol i d ay s , an dth u s
n o tev ery h o l i day , al t h o ug h (acco rd i n g t o p et i t i o n er) i twas “ a v ery rare o ccas i o n ” wh en h e d i dn o t
. Du ri n g 2 0 1 4 M s . J o hn so n l i v edi n Gai th ers b u rg , M ary l an d, wh ere t h e ch i l d ren at t en d ed p ub l ic s ch o o l . Du ri n g th aty ear p et i t i o n er l i v edi n Bal t i m o re, M ary l an d
. Pet i t i o ner fi l eda Fed eral i n co m e t ax retu rn fo r 2 0 1 4 . Oni t h e rep o rt ed wag es o f $ 6 ,9 4 8 an du n em p l o ym en tco m

p en s at i o n o f $ 1 ,8 2 4 , o r t ot al i n co m e (as wel l as ad ju s t edg ro s s i nco m e) o f $ 8,7 72 . Al s o o n h i s 2 01 4 retu rn p et i t i o n er el ect ed“ s i n g l e” fi l i n g s t atu s, an dh e cl ai m edd ep en den cy ex em p t i on d edu ct i o n s fo r t h e ch i l d ren , an ad di ti o n al ch i ldt ax cred it , an dan earn edi n co m e t ax cred i t
.- 5
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In s up po rto f t h e l at t er p et i t i o n er at t ach edt o h is ret u rn a Sch edu l e EIC, Earn ed In co m e Cred i t, o n wh i ch he rep res en t edthatth e ch i l d ren res i d ed wi t h h i m fo r
s ev en m o n t h s du ri n g th e y ear. In a n o t i ce o f d efi ci en cy res p o n d en td i s al l o wedp et i t i o n er’ s cl ai m ed d ep en d en cy

ex em p t i o n d educt i o n s , ad di t io n al ch i ldt ax cred i t, an dearn edi n co m e t ax cred i t , th ereb y

d et erm in i n g th e d efi ci en cy o f $ 3 ,3 6 2 fo r 2 0 1 4 t h ati s ati s s u e i n t h i s cas e. Di s cu ss i o n I. Bu rd en o f Pro o f Gen eral ly , th e Co m

m i s s i o n er’ s d et erm i n at i o n s are p res u m edco rrect , an dth e t ax p ay er b ears th e b u rd en o f p ro v i n g th at t h o s e d et erm i n at i o ns are erro n eo u s . Ru l e 1 4 2 (a); W el ch v . Hel veri n g , 2 9 0 U.S. 1 1 1 , 1 1 5 (1 93 3 ). Dedu ct i on s an d cred i t s are a m at t er o f l eg is l at i v e g race, an dth e t ax pay er b ears th e b urd en o f p ro v in g t h ath e o r s he i s en t i t l edt o an y d edu ct i o n o r cred i t cl ai m ed
. Dep u ty v . duPo n t , 3 0 8 U.S. 4 8 8 (1 9 4 0 ). Co m p are s ect i on 7 4 9 1(a), wh i ch d o es n o ts erv e t o effect an y b u rd en -s h ift i ng i n th e p res en tcas e g i v en p et i t i o n er’ s fai l ure t o rai s e t h e
m at t er, m u ch l es s d em o ns t rat e t h atth e p rereq u i s i t es fo r t h e ap p l i cat i o n o f t h e
s ect i on h av e b een s at i s fi ed . Acco rd i n g l y , p et i t i o n er b ears the b u rd en o f p ro o f i n t h i s cas e.- 6
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II. Dep en d en cy

Ex em p ti o n Dedu ct i o n s In co m p ut in g t ax ab l e i n co m e s ect i o n 1 5 1 (c) al l o ws as a d educt i o n an
ex em p t i o n fo r each d ep en den to f a t ax p ay er. Sect i o n 1 5 2 (a) d efi n es “ d ep en d en t” t o i ncl ud e a “ qu al i fy i n g ch i l d ”. In o rd er t o b e a t ax pay er’ s “ qu al ify i n g ch i l d ”, an i n d i v i du al m

u s t : (A) b ear a s p eci fi ed rel at i o n sh i p t o t h e t ax p ay er; (B) h av e t h e
s am e p ri n ci p al p l ace o f ab o de as th e t ax p ay er fo r m o re t h ano n e-h al f o f t h e t ax ab l e y ear; (C) s at is fy cert ai n ag e req u i rem en t s ; (D) h av e n o tp ro v i d edm ore t h an
o n e-h al f o f h i s o r h er o wn s up p o rt fo r t h e y ear; an d , i f m arri ed , (E) h av e n o tfi l ed a jo i n t retu rn (o t h er t h ano n ly fo r a cl ai m

o f refu n d ) wi t h h is o r h er s po u se. Sec. 1 5 2 (c)(1 ). Res p o n d en tco n ced es th atal l b u t t h e s eco n d o f t h e fo reg oi n g req u i rem en t s
are s at i s fi ed i n th e p res en tcas e. Thu s , th e p art i es ’ d i s p u t e cen t ers o n wh et h er t h e ch i l d ren h adth e s am e p ri n ci p al p l ace o f ab o d e as p et i t i o n er fo r m ore t han o n e-h al f
o f 2 0 14
. Pet i t i o ner co n ten d s th atth e ch i l d ren s p en tb o t h a m ajo ri ty o f h o u rs an da
m ajo ri ty o f d ay s wi t h h im

i n 2 01 4 . Ho wev er, t he reco rdi n thi s cas e i s m u ch t o o
wan ti n g t o s up p o rtan an al y s is b y h o u rs , as an y

s u ch an al y s i s req u i res s up p o s i t i o n
an d as su m

p t i o n . Rat h er, t h e Co u rtco n cl u d es th ato n l y an an al y s i s b y d ay s i s p o s s i b l e. An d at bes t, g iv en th e m eag er reco rd , an y m ean i ng fu l an al y s i s can b e- 7
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b as edo n l y

o n t h e n u m

b er o f n ig h t s thatth e ch i l d ren s l ep t i n th e h o m e o f each p aren t
. 2 On b ri ef p et i t i o n er p o s i t s th atth e ch i l d ren s p en t ev ery week en d, ev ery h o l i d ay , an dth e en t i re s u m m er b reakwi t h h i m an d t h atth e ch i l d ren were n ev er wi t h th ei r m o t her o t h er t h an du ri n g th e s ch oo l week . Th i s s t ri k es u s as i m p ro b ab l e. 3 Th e Co u rti s n o t b o u n dt o accep tt es t i m o n y th at i s i m pro b ab le,
u n reas o nab l e, o r ques t i o n ab l e. See Demk o w i cz v . Co m m i s si o n er, 5 5 1 F.2 d9 2 9 , 9 3 1 (3 d Ci r. 1 97 7 ), rev ’ g T.C. M em o . 1 9 7 5 -2 7 8 ; s ee al s o To k ars k i v
. Co m m i s s i o n er, 8 7 T.C. 7 4, 7 7 (1 9 8 6 ). Nev ert h el es s , th e Co u rtwi l l i ndu lg e p et i t i o n er an dp ro ceed wi t h i t s an al y s i s g en eral l y al o n g th e l i n es h e ad v o cat es ; h o wev er, wi t h res p ectt o s ch o o l h o l i d ay s t hatfel l i n th e m i d dl e o f t h e s ch o o l week , t h e Co u rtco n cl u d es th ati twas m o re l i kel y t h atth e ch i l d ren co n t in u ed t o res i d e wi t h th ei r m o t her i n o rd er t o m o re co n v en i en t l y co m p l et e t h e s ch o o l week , fi n d i n g

2 See an d co m

p are s ec. 1 .1 5 2-4 (d )(1 ), In co m e Tax Reg s ., ci t edi n fra p p . 8 -9 i n the t ex ti n th e co n tex to f t h e d i s cu s s i o n o f t h e s p eci al ru l e fo r ch i l d ren o f d i v o rced o r s ep arat edp aren t s . As ap p l icab l e, t h e reg u l at i on p ro vi d es t h atth e cu s t o d i al p aren ti s th e “paren twi t h wh o m th e ch i l dres i d es fo r t h e g reat er n u m ber o f n i g h t s du ri n g t h e cal en dar y ear”.

3 On e m i g h t wo n d er wh y th e ch i l d ren , b o t h t een ag ers i n 2 0 1 4 , were s o wi l l i ng t o b e awayfro m

s ch o o l fri en d s fo r s o m

u ch o f t h e t im e. An d o n e m i g h t al s o wo n d er ab o u tth e l i k el i h o o d o f t h e ch i l d ren , a b o y an da g i rl , b ei n g s o i n s ep arab l e th ateach al way s s lep ti n th e s am e p aren t’ s h o m e as th e o t h er.- 8
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i t un l i k el y

th atth ey wo u l dh av e t rav el edt o Bal t i m o re t o s t ay wi t h th ei r fat h er fo r ju s t o n e n i gh t. Ad m i tt ed l y

the n u m b er o f n ig h t s th atth e ch il d ren s lep ti n th e h om e o f each p aren tcan n o tb e d eci d edwi t h cert ai n t y o r an y d eg ree o f i n co n t es t ab l e p reci s i o n
o n th e l i m i t ed reco rdi n t h i s cas e. Each p art y h as p res en t edan an al y s i s th at , wh i l e fav o ri n g th e o fferi n g p art y , i n d i cat es th atth e i ss u e i s ex cep ti o n al l y cl os e. Li k ewi se, t h e Co u rt ’ s i n d ep en d en t an al y s i s u n d ers co res the cl os en es s o f t he i s s u e. Ho wev er, aft er wei g hi ng al l t h e av ai l ab l e ev i den ce, an dk eep i n g i n m i ndth at p et i t i o n er d o es b ear t he b urd eno f p ro o f, th e Co u rtco n cl u d es th atth e ch i l dren
s p en t 1 7 5 n i g h t s atp et i t io n er’ s h o m e i n 2 0 1 4 , as s h own i n t h e ap p en d i x atth e en d
o f t h i s o p i n i o n . Becau s e 1 7 5 n i g h t s i s l es s th an o n e-h al f o f t h e cal en d ar y ear, i t
can n otb e s ai dth atth e ch i l d ren h adth e s am e p ri n ci p al p l ace o f ab o d e as p et i t i o n er fo r m o re t h an o n e-h al f o f t h e t ax ab l e y ear. See s ec. 1 5 2 (c)(1 )(B). Ho wev er, i n th e cas e o f d i v o rced o r s ep arat edp aren t s , s ect i o n 1 5 2 (e) p ro v id es a s p eci al ru l e t o d et erm i n e wh i ch p aren t i s en t it l edt o a d ep en d en cy
ex em p t i o n d edu ct i o n fo r a ch i ld . Gen eral l y , a ch i l dwh o i s i n th e cu s t o d y o f o n e
o r b o th o f t h e ch i l d ’ s p aren ts fo r m o re t h an o n e-h al f o f t he cal en d ar y ear an d recei v es m ore t han o n e-h al f o f h i s o r h er s up p o rt fro m p aren t s wh o are d iv o rced o r
s ep arat edo r wh o l i v e ap artatal l t i m es du ri n g the l as t s ix m o n t hs o f t h e cal en d ar- 9
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y ear wi l l b e co n si d eredth e qu al i fy i n g ch i l d o f th e cu st o d ial p aren t . Sec. 1 5 2 (e)(1 ). Sect i o n 1 5 2 (e)(4 )(A) d efi n es th e cu s t od i al p aren tas “ t h e p aren t h av i n g
cu s t o d y fo r t h e g reat er p o rt io n o f t he cal en d ar y ear.” As d i s cu s seds up ra, t h e reg u l at i o n s s i m i l arl y

p ro v i d e t hatth e cu s t od i al p aren t i s th e “p aren twi t h wh o m th e ch i l dres i d es fo r t h e g reat er n u m b er o f n i g ht s duri n g th e cal en d ar y ear”. Sec. 1 .1 52 -4 (d )(1 ), In co m e Tax Reg s . Acco rd in g t o th e reg u l at io n s , a ch i l di s treat ed
as res id i n g wi t h a p aren tfo r a n i g h ti f: (1 ) t h e ch i l ds l eep s at t h e res i d en ce o f t h e p aren to r (2 ) i f t h e ch i ld s leep s i n th e co m pan y o f t h e p aren twh enth e ch i l dd o es
n o ts l eep ata p aren t ’ s res i d en ce. Id . s ub di v . (i ) an d (i i ). Sect i o n 1 5 2 (e)(4 )(B) d efi n es th e n on cu s t o d ial p aren tas “ t h e p aren twh o i s n o t t h e cu s t o d i al p aren t .” As d i s cu s s edab o v e, p et it i o n er i s t h e n o n cu s t o d i al p aren t
. Pu rs uan tt o s ect i o n 1 5 2 (e), a ch i l dwi l l b e t reat edas a qu al i fy i n g ch i l do f t h e
n o n cu s t od i al p aren trat h er t h an o f t h e cu s t od i al p aren twh en cert ai n req u i rem en ts
are s at i s fi ed
. On e o f t h e req u i rem en t s i s th at t h e “ cu s t o di al p aren ts i g n s a wri t t en d ecl arat io n (i n s uch m an n er an dfo rm as th e Secret ary

m ay b y reg u l at i on s p res cri be) t h at s uch cu s to d i al p aren twi l l n o tcl ai m s u ch ch i l d as a d ep en d en tfo r
an y t ax ab l e y ear b eg i n n i n g i n s u ch cal en d ar y ear”. Sec. 1 5 2 (e)(2 )(A). Th e d ecl arat i o n req u i redu nd er s ect i o n 1 5 2 (e)(2 ) m us tb e m ad e ei t h er o n a
co m p l et edFo rm

8 3 3 2 , Rel eas e/ Rev ocat i o n o f Rel eas e o f Cl ai m t o Ex em p t i o n fo r- 1 0 -

Ch i ldb y Cu s t od i al Paren t, o r o n a s t at em en tco n fo rm in g t o the s ub st an ce o f Fo rm 8 3 3 2 . M i l l er v . Co m

m i s s io n er, 1 1 4 T.C. 1 8 4 , 1 8 9 (2 0 0 0 ), aff’ ds ub n o m . Lo v ejo y
v . Co m m i s s i o n er, 2 9 3 F.3 d1 2 0 8 (1 0t h Ci r. 2 0 0 2 ); s ec. 1 .1 5 2 -4 (e)(1 ), In co m e Tax Reg s. Fo rm

8 3 3 2 p ro v i d es an effect i v e an du n i fo rm way fo r a cu s to d i al p aren tt o
m ak e t h e d ecl arat io n req u iredi n s ect i o n 1 5 2 (e)(2 )(A) fo r t h e b en efi t o f t h e
n o n cu s t od i al p aren t . Arm s tro ng v . Co m m i s s io n er, 1 3 9 T.C. 4 6 8 , 4 72 (2 0 1 2 ), aff’ d , 7 4 5 F.3 d8 9 0 (8 t h Ci r. 2 0 1 4 ). Pet i t i o ner d i dn o to b t ai n a Fo rm 8 3 3 2 , o r a s i m i l ar wri t t en s t at em en t , fro m M s . J o h ns o n . W i t h o u t t h atfo rm , o r a s i m i l ar wri t t en s tat em en tco n t ai n i n g th e i n fo rm at i o n p res cri bedb y s ect i o n 1 5 2 (e)(2 ), t h e Co u rti s o b l i g edt o co ncl u d e t h at p et i t i o n er i s n o ten t i t l edt o th e d ep en d en cy ex em p t i o n d educt i o n s p u rs uan tt o
s ect i on 1 5 2 (e). See Swi n t v . Co m m i s s i o n er, 1 4 2 T.C. 1 3 1 , 1 3 9 (2 0 14 ). On th e b as is o f th e fo reg o i n g , n ei t h er o f t he ch i l d ren was p et it i o n er’ s qu al i fy in g ch i l dwi th i n the m ean i n g o f s ect i on 1 5 2 (c) fo r 2 01 4 , an dres p o nd en t ’ s d i s al lo wan ce o f t h e d ep en d en cy ex em p ti o n d edu ct i o n s i s th erefo re s us t ai n ed
. III. Ch i l d Tax Cred i tan d Ad d i t i o n al Ch i l dTax Cred it Sect io n 2 4 (a) an d(c)(1 ) p ro v i d es th ata t ax p ay er i s en t i tl edt o a ch i l dt ax cred i twi th res p ectt o each qu al i fy i n g ch i ld , as d efi nedi n s ect i o n 1 5 2(c), wh o h as
n o tat t ai n edag e 1 7. Sect i o n 2 4 (d ) p ro vi d es th ata p o rt i o n o f t h e cred i t , co m m o n l y- 1 1 -

referred t o as th e ad d i t i on al ch il dt ax cred i t , m ay b e refu n d ab l e. As we co n cl u d ed t h atth e ch il d ren are n o tp et it i o n er’ s qu al ify i n g ch i l d ren as d efi n ed i n s ect i o n 1 5 2 (c) fo r 2 0 1 4 , i tfo l l o w s as a m at ter o f l aw t h atp et i t i o ner i s n o ten t i t l edt o ei t h er a ch i l dt ax cred i to r an ad di t i o n al ch i l dt ax cred i tfo r t haty ear. IV. Earn edIn co m e Tax Cred i t Sect io n 3 2 (a)(1 ) al l o ws an earn edi n co m e t ax cred i tt o an el i g i b l e i n d i v i du al . Th e t erm “ el i g i b l e i n d i v i du al ” m o s tco m m o n l y m ean s an i n d i v i du al wh o h as a qual i fy i n g ch i l d fo r th e t ax ab l e y ear. Sec. 3 2 (c)(1 )(A)(i ). Fo r p urp o s es o f t h e earn edi nco m e t ax cred it , th e t erm “ qu al i fy i n g ch i l d ” g en eral l y m ean s a qu al i fy i n g ch i l das d efi n ed i n s ect io n 1 52 (c). Sec. 3 2 (c)(3 ). Th e Co u rth as al read y

h el dthatth e ch i l d ren are n o t p et it io n er’ s qu al ify i n g ch i l d ren as d efi n edi n s ect i o n 1 5 2 (c) fo r t h e y ear i n i s s u e. Ho wev er, an i n d i v i du al wh o d o es n o th av e a q u al i fy i n g ch i l dm ay al s o b e an el i g i b l e i n d i v i du al i f cert ai n o t her req u i rem en t s are s at is fi ed
. Sec. 3 2 (c)(1 )(A)(i i ). Th e earn edi n co m e t ax cred i t, h o w ev er, i s co m p l et el y p h as edo u tfo r s u ch a t ax p ay er wh o s e earn edi n co m e eq u al s o r ex ceed s $ 1 4 ,5 9 0 fo r 2 0 14 . See Rev
. Pro c. 2 01 3 -3 5 , s ec. 3 .0 6 , 2 0 1 3 -4 7 I.R.B. 5 3 7 , 5 4 0
. Th e t erm “ earn edi n co m e” g en eral l y m ean s th e s u m o f t h e t ax p ay er’ s wag es
an d earn in g s fro m

s el f-em p l o ym en tth atare i n cl u d ab l e i n g ro s s i n co m e fo r t h e- 1 2 -

t ax ab l e y ear. See s ec. 3 2(c)(2 ). Onth e o th er h an d , earn edi n co m e ex cl u d es
u n em p l o ym en tco m

p en s at i o n . See s ec. 1 .3 2 -2 (c)(2 ), In co m e Tax Reg s . Pet i t i o n er h ad earn edi n co m e wi t h i n t h e m ean i n g o f s ect i o n 3 2 (c) o f $ 6 ,9 4 8 fo r 2 0 14 an d
wo u l dap p ear t o s at i s fy

th e o th er req u i rem en t s t o qu al i fy fo r an earn edi n co m e cred i twi th o ut reg ardt o a qual i fy i n g ch i l d . Th e p art i es s h al l d et erm i n e t h atm at t er
an d co m p u t e t he al lo wab l e am o u n to f t he earn edi n co m e cred i tas p art o f th ei r Ru l e 1 5 5 co m

pu t at i o n . To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t ered
u n der Ru l e 1 5 5
.- 1 3 - APPENDI X Ni g ht s thatp et i t i o n er’ s ch i l d ren sp en tath i s h o m e i n 2 0 1 4 Nu m b er o f n i g h t s p er s t ay Fri . J an . 3
SSat . J an . 4 2 Fri . J an . 1 0
SSat . J an . 1 1 2 Fri . J an . 1 7
SM o n . J an . 2 0 4 Fri . J an . 2 4
SSat . J an . 2 5 2 Fri . J an . 3 1
SSat . Feb . 1 2 Fri . Feb . 7
SSat . Feb
. 8 2 Fri . Feb . 1 4
SSu n . Feb . 1 6 3 Fri . Feb . 2 1
SSat . Feb . 2 2 2 Fri . Feb . 2 8
SSat . M ar. 1 2 Fri . M ar. 7
SSat . M ar. 8 2 Fri . M ar. 1 4
SSat . M ar. 1 5 2 Fri . M ar. 2 1
SSat . M ar. 2 2 2 Th u rs . M ar. 2 7
SSat . M ar. 2 9 3 Fri . Ap r. 4
SSat . Ap r. 5 2 Fri . Ap r. 1 1
SSat . Ap r. 1 9 9 Fri . Ap r. 2 5
SSat . Ap r. 2 6 2 Fri . M ay 2
SSat . M ay

3 2 Fri . M ay 9
SSat . M ay

1 0 2 Fri . M ay 1 6
SSat . M ay

1 7 2 Fri . M ay 2 3
SSu n . M ay

2 5 3 Fri . M ay 3 0
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Fri . J un . 6
SSat . J u n . 7 2 Fri . J un . 1 3
SSat . Au g. 2 3 7 2 Fri . Au g . 2 9
SSu n . Au g . 3 1 3 Fri . Sep t . 5
S Sat . Sep t . 6 2 Fri . Sep t . 1 2
SSat . Sep t . 1 3 2 Fri . Sep t . 1 9
SSat . Sep t . 2 0 2 Fri . Sep t . 2 6
SSat . Sep t . 2 7 2 Fri . Oct
. 3
SSat . Oct . 4 2 Fri . Oct
. 1 0
S Sat . Oct . 1 1 2 Th u rs . Oct . 1 6
SSat . Oct . 1 8 3 Fri . Oct
. 2 4
S Sat . Oct . 2 5 2 Fri . Oct
. 3 1
S Sat . No v. 1 2 Fri . No v . 7
S Sat . No v. 8 2 Fri . No v . 1 4
SSat . No v . 1 5 2 Fri . No v . 2 1
SSat . No v . 2 2 2 W ed
. No v . 2 6
SSat . No v . 2 9 4 Fri . Dec. 5
SSat . Dec. 6 2 Fri . Dec. 1 2
SSat . Dec. 1 3 2 Fri . Dec. 1 9
SSat . Dec. 2 0 2 Tu es . Dec. 2 3
SW ed . Dec. 3 1 9 To t al 1 75