0c2d9e83_Basic_Qualifications__Preparer_Question
[IRS Answer] Consider if the State recognizes the parents' relationship as a common law marriage. If so, the IRS will recognize the marriage of the parents. If the parents are considered married for federal tax purposes, the parents must file jointly to claim the EITC. If the parents are not considered married for federal tax purposes, and each child is a qualifying child of both parents, the parents may agree to each claim one child as a qualifying child for purposes of the EITC and the other child-related tax benefits for which the parent qualifies: Dependency exemption for the child, Child tax credit, Head of Household filing status, Credit for child and dependent care expenses and The exclusion of dependent care benefits. [Preparer Question] 
Can parents who lived together all year but were never legally married each claim the EITC for one of their two children?
Basic Qualifications
Preparer Question