Special rules for separated couples: You can qualify for the EITC if you’re separated but still married. To do so, you can’t file a joint tax return and your child must live with you for more than half the year. You also must not have lived with your spouse during the last six months, or you must have a separation agreement or decree.
If you are living apart and the child lives with you filing as Head of Household would be a better choice if otherwise qualified.
