TCC Taxes

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EITC - Eligibility Rules for Married but Not Filing Joint taxpayer

🔸 Married filers usually file a joint return to claim EITC. However, married filers not filing a join return can claim EITC if they have a qualifying child and either:

1. Lived apart from their spouse for the last 6 months of a tax year for which EITC is being claimed, or

2. Are legally separated according to their state law under a written separation agreement or decree of separate maintenance and did not live in the same household as their spouse at the end of the tax year for which EITC is being claimed.