Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 52

Generally, to claim the credit you must file a joint return if eligible to do so. However, you can claim the credit even though you are still married if you live apart from your spouse for over half the year, you pay over half the household expenses for the full year, and your spouse is not a member of your household for the last 6 months of the year. In this case, you qualify to file as unmarried (single).