The IRS does not allow married tax filers to receive the Earned Income Tax Credit (EITC) if they file their taxes “Married, filing separately”. For a small number of cases in the 2020 SIPP data, an editing error resulted in individuals having filing status “Married, filing separately” (EFSTATUS = 3) and receiving the EITC (EEITC = 1). Data users should be aware of these cases when doing analyses on EITC data.