In order to qualify for the earned income credit, your filing status cannot be married filing separately. If you are married, you usually must file a joint return to claim the earned income credit.

However, 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. In that case, you may be able to claim the earned income credit.

Please refer to Publication 596, Earned Income Credit, for a complete discussion of the earned income credit. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for the head of household filing status rules.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit
• Tax Topic 601, Earned Income Credit

Source: www.irs.gov