- Married but separated spouses can choose to be treated as not married for the purposes claiming EITC. To qualify, the spouse claiming the credit cannot file jointly with the other spouse. They must have a qualifying child living with them for more than half the year and either:
- Do not have the same principal residence as the other spouse for at least the last six months out of the year.
- Are legally separated according to their state law under a written separation agreement or a decree of separate maintenance and not live in the same household as their spouse at the end of the tax year for which the EITC is being claimed. Taxpayers should file Schedule EIC - Form 1040 and check the box showing them as married filing separately with a qualifying child.
February 25, 2023
10:36 AM
