1. Married Couples Who Must File Joint Returns: If you are married at the end of the taxable year, the credit for employment-related expenses is allowable only if you and your spouse file a joint return for the taxable year.

2. Marital Status: If you are legally separated from your spouse under a decree of divorce or separate maintenance, you are not considered married.

3. Certain Married Individuals Living Apart and Filing Separate Returns If during the last 6 months of the taxable year your spouse was not a member of your household and you (a) maintained a household which was for more than one-half of the taxable year the principal place of abode of a qualifying person, and (b) furnished over half of the cost of maintaining such household during the taxable year, then you are not considered married for purposes of the credit or the exclusion.

4. Children of Divorced or Separated Parents: If you were divorced, legally separated, or lived apart from your spouse during the last 6 months of 2003, you may be able to claim the credit even if your child is not your dependent. If your child is not your dependent, he or she is a qualifying person if all five of the following apply:
   1. You had custody of the child for the longer period during the year;
   2. The child received over half of his or her support from one or both of the parents;
   3. The child was in the custody of one or both of the parents over half of the year;

5. The child was under age 13, or was physically or mentally unable to care for himself or herself; and
6. The child is not your dependent because:
   1. As the custodial parent, you signed federal Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a similar statement, agreeing not to claim the child’s exemption for 2003; or
   2. You were divorced or separated before 1985 and your divorce decree or written agreement states that the other parent can claim the child’s exemption, and the other parent provides at least $600 in child support during the year. Note: This rule does not apply if your decree or agreement was changed after 1984 to specify that the other parent cannot claim the child’s exemption.

Back