Taxpayer Requirements—Exceptions

Earned Income Exception

A spouse is considered to earn income if the spouse is:

• a full-time student for some part of each of five months of the year (the months do not have to be consecutive), or
• incapable of self-care.

Married Filing Jointly Exception

Married taxpayers do not have to file a joint return to receive the credit if:

• the taxpayer is legally separated or married living apart from the spouse,
• the taxpayer files separate return,
• the taxpayer paid more than half the cost of keeping up a home for the taxpayer and the qualifying person,
• the qualifying person lived in the home for more than half the year, and
• the taxpayer's spouse did not live in the home during the last six months of the year.