Question

Qualifying for the Earned Income Credit ("EIC") when Married Filing Separately ("MFS")

Forum|Forum|4 years ago
February 25, 2022
1 reply
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Taxpayers were legally married as of 12/31 and they began living apart in mid-July.

Regarding the MFS disqualification exception:

IRS Publication 596 requires that "You lived apart from your spouse for the last six months of 2021".

So, having lived apart for only 5½ months, it is clear that they would not be able to file MFS and qualify for the EIC.

The Turbotax EIC worksheet ambiguously (I would go so far as to say erroneously) phrases the determining question as follows:

"Did you and your spouse have the same principal residence for the last six months of 2021?"

Clearly, the answer to that question would legitimately be "No" in which case the program then treats the taxpayer as qualifying for the EIC with an MFS filing status.

B

Bsch4477

Employee

The IRS verbiage is:

Do not have the same principal residence as the other spouse for at least the last six months out of the year.

H

HoratioHornblowerAuthor

Thanks. So you agree that the TurboTax question is posed incorrectly?

X

xmasbaby0

Employee

You are confusing the criteria to file as Head of Household with using the filing status of married filing separately. You cannot get EIC if you file married filing separately. Splitting hairs over how long you lived apart will not make you eligible for EIC if you file married filing separately. There are plenty of people who live together and who file MFS for a variety of reasons. Married filing separately does not mean you lived apart -- you are not required to live apart to file as MFS.

https://ttlc.intuit.com/questions/1899157-what-are-the-qualifications-for-the-earned-income-credit-eic-or-eitc

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**