Can the credit be claimed if the taxpayer uses the married filing separate filing status?
Yes. A taxpayer that uses the married filing separate filing status may claim the credit if all the other credit requirements are met and all the following conditions apply: 1. The qualifying person lived in the taxpayer’s home for more than half the year. 2. The taxpayer paid more than half the cost of keeping up the home for the year. 3. The spouse did not live in the taxpayer’s home at any time during the last six months of the year. 4. The taxpayer can claim the dependent exemption credit for the qualifying person. Or, the reason the taxpayer cannot claim the qualifying person as a dependent is one of the following reasons: a) The taxpayer stated in writing that the spouse may claim the dependent exemption that the taxpayer is entitled to; or, b) The spouse provided at least $600 of support for the child and claimed the dependent exemption credit for the child under a pre-1985 written agreement. Q: Do full year nonresidents qualify for the credit? A: Generally, full-year nonresiden
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