FREQUENTLY ASKED QUESTIONS (FAQS) continued

EARNED INCOME TAX CREDIT

Q. My wife and I have two children and we are going to file separate returns this year.  Can we each claim one child for the earned income credit?

A. No. In order to qualify for the earned income credit, your filing status cannot be married filing separately.

• If you are married, you usually must file a joint return to claim the earned income credit.
• If you are married and your spouse did not live in your home at any during the last 6 months of the year, you may be able to file as head of household.
• In that case, you may be able to claim the earned income credit.
  
  

Additional information:

Publication 596, Earned Income Credit
Tax Topic 601, Earned Income Credit

 

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