HoratioHornblower
Returning Member

Qualifying for the Earned Income Credit ("EIC") when Married Filing Separately ("MFS")

Taxpayers were legally married as of 12/31 and they began living apart in mid-July.

 

Regarding the MFS disqualification exception:

 

IRS Publication 596 requires that "You lived apart from your spouse for the last six months of 2021".

 

So,  having lived apart for only 5½ months, it is clear that they would not be able to file MFS and qualify for the EIC.

 

The Turbotax EIC worksheet ambiguously (I would go so far as to say erroneously) phrases the determining question as follows:

 

"Did you and your spouse have the same principal residence for the last six months of 2021?"

 

Clearly, the answer to that question would legitimately be "No" in which case the program then treats the taxpayer as qualifying for the EIC with an MFS filing status.