What if married parents are separated but not divorced?
Parents who are separated but not divorced can file as married filing separately. But if they file this way, neither parent can claim the EIC. (As noted above, a claim for the CTC could be made by one spouse filing separately.) Separated parents have the option of filing as married filing jointly. If they do so, they can claim the EIC. In addition, there is one situation in which a separated parent can claim the EIC without having to file jointly with the other parent the parents must have lived apart for the last six months of the year and their child must have lived with one of them for more than half of the year. Also, the parent now living with the child must have paid more than half the cost of maintaining the household for the year and be able to claim the child as a dependent. Under these circumstances, that parent is considered unmarried for tax purposes and can file as head of household. That parent may claim the EIC. This option can be important, for example, to workers who a
