@DeanieO wrote:
Your guidance facts apply to married individuals filing separately under special rule for filing as head of household.
That is because Community Property rules only apply if you are married. As I said, the citation I showed you is for the USUAL rules of determining your Earned Income during the CURRENT year. Those rules show that "Earned Income" is based on your ACTUAL income, not Community Property rules.
The tax code specifically says that for purposes of the Earned Income Credit that "Earned Income" is "computed without regard to any community property laws".
