What if I'm married and filing as Head of Household?

If you're using the Head of Household filing status, you can still claim the Earned Income Credit if:

• You're unmarried or considered to be unmarried on the last day of the year.
• You paid more than half the cost of keeping up a home for the year.
• A qualifying person lived with you in the home for more than half the year.

You're considered to be unmarried on the last day of the tax year if you meet all of the following requirements:

• You file a separate return.
• You paid more than half the cost of keeping up your home for the year.
• Your spouse didn't live in your home during the last 6 months of the year (not counting temporary absences).
• Your home was the main home of your child, stepchild, or foster child for more than half the year.
• You are able to claim the child as a dependent or you're only unable to claim the child as a dependent because the noncustodial parent can claim the child.