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.
- However, 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.
To qualify for the earned income credit for 2012, when you have two qualifying children, your adjusted gross income must be less than $41,952 if filing as single, surviving spouse, or head of household ($47,162 if married filing jointly).
Additional Information:
- Publication 501, Exemptions, Standard Deduction, and Filing Information
- Publication 596, Earned Income Credit
- Tax Topic 601, Earned Income Credit
Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules
