What is the special rule for separated spouses for the Earned Income Credit?
If your filing status is Married Filing Separately (or you're filing using the Head of Household filing status as a married person), you may still be eligible for the Earned Income Credit if you have a qualifying child and:
- You and your spouse lived in a different principal residence for the last 6 months of 2025 or
- You and your spouse were legally separated according to your state law and you lived apart from your spouse at the end of 2025.
