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Community property. If you are married, but qualify to file as head of household or married filing separately un- der special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. This is different from the community property rules that apply under Rule 7. Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint re- turn) must have a valid SSN issued by the Social Security Administration (SSA) by the due date of your 2021 return (including extensions). Your qualifying child must have a valid SSN issued on or before the due date of your return (including exten- sions) for you to claim a higher EIC credit amount based on that child. If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn't have a valid SSN issued on or before the due date of your 2021 return (in- cluding extensions), you may be eligible to claim a self-only EIC if you are otherwise eligible. For information about how to complete Schedule EIC if your qualifying child or children don't have valid SSNs issued on or be- fore the due date of your return, see Schedule EIC. An SSN is valid for the EIC unless it was issued after the due date of your 2021 return (including extensions) or it was issued solely to apply for or receive a federally fun- ded benefit and does not authorize you to work. An exam- ple of a federally funded benefit is Medicaid. U.S. citizen. If you were a U.S. citizen when you re- ceived your SSN, you have a valid SSN. Valid for work only with INS authorization or DHS authorization. If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. SSN missing or incorrect. If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. If an SSN for you or your spouse is missing from your return because either you or your spouse didn't have a valid SSN on or before the due date of your 2021 return (including extensions) and you later get a valid SSN, you can’t file an amended return to claim the EIC. Other taxpayer identification number. You can’t get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). ITINs are issued by the Internal Revenue Service to noncitizens who can’t get an SSN. No SSN. If you don't have a valid SSN on or before the due date of your 2021 return (including extensions), enter "No" on the dotted line next to line 27a (Form 1040 or 1040-SR). You can’t claim the EIC on either your original or an amended 2021 return. Getting an SSN. If you (or your spouse, if filing a joint return) don't have an SSN, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online at SSA.gov/forms/ss-5.pdf, from your local SSA office, or by calling the SSA at 800-772-1213. Filing deadline approaching and still no SSN. If the filing deadline is approaching and you still don't have an SSN, you can request an automatic 6-month extension of time to file your return. You can get this extension by fil- ing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868. Instead of filing Form 4868, you can apply for an automatic exten- sion by making an electronic payment by the due date of your return. Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules If you are married, you must usually file a joint return to claim the EIC. However, there is a special rule for separa- ted spouses. Special rule for separated spouses. You can claim the EIC if you are married, not filing a joint return, had a quali- fying child who lived with you for more than half of 2021, and either of the following apply. • You lived apart from your spouse for the last 6 months of 2021, or • You are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you didn't live in the same household as your spouse at the end of 2021. If you meet these requirements, check the box at the top of Schedule EIC (Form 1040). Make sure you complete and attach Sched- ule EIC to your return to list your qualifying child (or children). Complete and attach Schedule EIC whether or not your qualifying child (or children) has a valid SSN. If the child who meets the conditions to be your qualifying child for purposes of claiming the EIC doesn't have a valid SSN, you may still qualify to claim a self-only EIC. TIP TIP Chapter 1 Rules for Everyone Page 5