Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 37
JOINT RETURN
ОглавлениеIf you are married, you usually must file a joint return with your spouse in order to claim an earned income credit. However, this requirement is waived if your spouse did not live in your household for the last 6 months of the year or have a decree, instrument, or written agreement of separation and did not live with a spouse by the end of the year. In this case, assuming you paid the household expenses in which a qualifying child lived for the full year, you qualify as single for purposes of the earned income credit (using “other taxpayers” limits on AGI).
TABLE 1.5 AGI Phaseout Range for the Earned Income Credit in 2021
| Number of Qualifying Children | Married Filing Jointly | Other Taxpayers |
|---|---|---|
| No qualifying child | $17,560–27,380 | $11,610–21,430 |
| 1 qualifying child | $25,470–48,108 | $19,520–42,158 |
| 2 qualifying children | $25,470–53,865 | $19,520–47,915 |
| 3 or more qualifying children | $25,470–57,414 | $19,520–51,464 |
