Is Linda eligible to claim Nancy for the earned income credit if her filing status is Married Filing Separate?

In the context of claiming the Earned Income Credit (EIC), the eligibility criteria are quite specific. One of the primary rules is that to claim a child for the Earned Income Credit, the taxpayer must have a qualifying filing status. Unfortunately, taxpayers who file as Married Filing Separately are not eligible to claim the Earned Income Credit, regardless of their dependents.

This rule exists because the EIC is designed to assist lower-income working families, and allowing claims under a Married Filing Separate status would create complexities and potential abuses in the tax system. Therefore, since Linda's filing status is Married Filing Separate, she does not qualify to claim the credit for Nancy, regardless of any other circumstances concerning their living arrangements or who else may claim Nancy.