After 2020, a separated spouse will not be treated as married for purposes of the earned income tax credit if the individual:

(1a) Does not file a joint return, and

(1b) Resides with a qualifying child for more half the year, and

(1c) Does not reside with the spouse for the last 6 months of the year.

OR

(2) Has a formal separation agreement (other than a decree of divorce) and is not a member of the same household at the end of the year.