Internal Revenue Service United States Department of the Treasury

Filing Status

If you are married, you usually must file a joint return to claim the EITC. Your filing status cannot be "Married filing a separate return."

If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. In that case, you may be able to claim the EITC. The rules for head of household filing status changed for tax year 2005. For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information or use the Filing Status Application.