90 STAT. 1564
PUBLIC LAW 94-455—OCT. 4, 1976 " (1) $2,000 if there is 1 qualifying individual with respect to the taxpayer for such taxable year, or " (2) $4,000 if there are 2 or more qualifying individuals with respect to the taxpayer for such taxable year. "(e)
EARNED I N C O M E L I M I T A T I O N. —
" (1) IN GENERAL.—Except as otherwise provided in this subsection, the amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed— " (A) in the case of an individual who is not married at the close of such year, such individual's earned income for such year, or " (B) in the case of an individual who is married at the close of such year, the lesser of such individual's earned income or the earned income of his spouse for such year. "(2)
SPECIAL RULE FOR SPOUSE WHO IS A STUDENT OR INCAPABLE
OF CARING FOR HIMSELF.—In the case of a spouse who is a student or a qualifying individual described in subsection (c)(1)(C), for purposes of paragraph (1), such spouse shall be deemed for each month during which such spouse is a full-time student at an educational institution, or is such a qualifying individual, to be gainfully employed and to have earned income of not less than— " (A) $166 if subsection (d)(1) applies for the taxable year, or " (B) $333 if subsection (d)(2) applies for the taxable year. I n the case of any husband and wife, this paragraph shall apply with respect to only one spouse for any one month. " (f) SPECIAL RULES. — For purposes of this section— " (1) MAINTAINING HOUSEHOLD.—An individual shall be treated as maintaining a household for any period only if over half the cost of maintaining the household for such period is furnished by such individual (or, if such individual is married during such period, is furnished by such individual and his spouse). "(2)
MARRIED COUPLES MUST FILE JOINT RETURN.—If the
tax-
payer is married at the close of the taxable year, the credit shall be allowed under subsection (a) only if the tax p a y e r and his spouse file a joint return for the taxable year. " (3) MARITAL STATUS.—An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married. "(4)
CERTAIN MARRIED INDIVIDUALS LIVING APART.—If—
" (A) an individual who is married and who files a separate return— " (i) maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a qualifying individual, and " ( i i) furnishes over half of the cost of maintaining such household during the taxable year, and " (B) during the last 6 months of such taxable year such individual's spouse is not a member of such household, such individual shall not be considered as married. "(5)
ETC. 26 USC 151.
SPECIAL DEPENDENCY TEST I N CASE OF DIVORCED PARENTS,
If " (A) a child (as defined in section 1 5 1 (e)(3)) who is under the age of 15 or who is physically or mentally incapable
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