thanks for taking the time to weigh in. under current law MFS status is no longer an automatic disqualification for the EIC.
you are correct that the general rule of IRC §32(d)(1) is that a married individual must file a joint return in order to qualify for the EIC. however, under §32(d)(2), a married individual who does not file a joint return for the taxable year is not treated as married, solely for purposes of the EIC, if, among other things, "during the last 6 months of such taxable year, [such individual] does not have the same principal place of abode as the individual's spouse..."
it is my understanding that the spouses must have lived apart for the entire 6-month period. turbotax asks if the spouses had the same principal residence for the last 6 months of 2021, and a "no" answer qualifies the taxpayer for the credit. so, if they lived apart for only 3 of the last six months, the answer to that question would be a legitimate "no" allowing for the credit, but based upon my understanding of the law, the credit should not be allowable.
