If you have a qualifying child for the Earned Income Credit (EIC), but do not claim that child as a dependent, you can still claim them for the EIC if they lived with you more than half of the year:
Does my child qualify?
To qualify, the child must be:
- Your son, daughter, stepchild, adopted child or a descendant.
- Your foster child, placed with you by an authorized agency or court order.
- Your brother, sister, stepbrother, stepsister or a descendant of one of these.
- Age 18 or younger as of the end of the year (unless the child is a full-time student, in which case the student must be 23 or younger). Exception: A person who is permanently and totally disabled at any time during the year qualifies, no matter how old.
- A resident with you in the United States for more than half of the year.
The requirements for the Earned Income Credit can get tricky. These are some things to consider.
You may also have to file a joint return with your spouse. Per the facts above you are still legally married as of December 31, 2022. You can claim the earned income credit if you file jointly or can qualify as head of household. If you have lived apart from your spouse for the last six months of the tax year or are legally separated according to state law under a written separation agreement or decree of separate maintenance and didn't live with your spouse at the end of the tax tear.
Regarding EIC separated from spouse, you can file as head of household if you meet the tests and were unmarried or considered unmarried for the year.
You’re considered unmarried if you meet these tests:
- You file a separate return.
- You paid more than half the cost of keeping up the home for the year.
- Your spouse didn’t live in the home during the last six months of the year.
- Your home was the main home of one of these for more than half of the year:
- Your child
- Stepchild
- Eligible foster child
- You must be able to claim an exemption for your child. This applies even if you don’t claim the exemption since you released the child’s exemption to the noncustodial parent.
Keep in mind: A taxpayer who is a qualifying child of another taxpayer for EITC purposes, may not claim the EITC for his or her own child (regardless of whether the other taxpayer can or does claim the EITC).
General information regarding the Earned Income Credit
You typically qualify if:
- You have income from earnings (for example, from a job, your own business, union strike benefits, certain long-term disability benefits).
- You did not receive more than $10,300 in investment income such as interest or dividends, or income from rentals, royalties or stock and other asset sales during 2022.
- You are single or, if married, do not use the Married Filing Separate status (there is an exception for 2021 for married couple filing separately).
- You, your spouse and children, if applicable, all have Social Security numbers.
- You and your spouse are not considered as a qualifying child of someone else.
- You are not excluding any income you earned in a foreign country on your return.
- You are a citizen or resident of the United States.
- You have dependents, or if you don't, you are at least 25 or older but under 65, not qualify as a dependent of another person and lived in the United States for more than half of the year.
Click here for additional information regarding the Earned Income Credit.
Click here for facts about the Earned Income Credit.
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