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Qualifying Child Rules

Question:   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?

Answer:   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 time 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:
Category: Earned Income Tax Credit

Subcategory: Qualifying Child Rules


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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: November 30, 2008