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Additional Details
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Additional Details
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phillip b
Can I claim my girlfriend as a dependent on my taxes? and what about her kid?
My girlfriend has lived with me all of 2007, she had no earnings. I have paid the house payments and all the bills. We are not married.

She has a 2 year old daughter that also lives with me. She has full custody of her daughter.

We just had a baby in November 07 - I know I can claim her, this is just added info.

Looking for facts, not opinions. Not experiences with husbands claiming wives or stepchildren.
Additional Details
My girlfriend has lived with me all of 2007, she had no earnings. I have paid the house payments and all the bills. We are not married.

She has a 2 year old daughter that also lives with me. She has full custody of her daughter.

We just had a baby in November 07 - I know I can claim her, this is just added info.

We live in Michigan

Looking for facts, not opinions. Not experiences with husbands claiming wives or stepchildren.
                     
 




v b
Rating
Gee 6 posts and counting and Boston's is the only correct one. If you go to a preparer, be sure to mention the IRS NOTICE that changes all the rules. It was issued in the past few weeks and not all preparers will know about it..

IRS publication 501
IRS NOTICE 2008-5.

The baby you had in November is yours as a "qualifying child." This baby entitles you to HOH status, the child tax credit and possibly EIC.

Separately, do the support test for your girlfriend and her daughter. Since the mom had $0 income, the only question is support.

If you provided more than half of your girlfriend's support and she had $0 income and she lived you all year (true, true, true), she is your "qualifying relative" and entitles you to a $3400 exemption. As soon as she is a dependent, she can't have dependents of her own or claim EIC. (If she actually files for EIC, you can't claim her.)

If you provided more than half of her daughter's support (child support and state aid counts against you), the daughter may also be a "qualifying relative." The daughter can only be your QR if she *isn't* anyone else's "qualifying child." If you can claim the mom's exemption, she isn't a qualifying child to the mom and she isn't a qualifying child to the dad if *you* are the one who met the support test.

The difference between QR and QC is that as a QR, the 2 year old can't qualify you for HOH (your new baby does). The QR also does *not* get child care credit, child tax credit or EIC. (Sorry.)

The biggest hassle will be if the dad tries to claim the 2 year old when he doesn't meet the support test. The IRS won't allow 2 taxpayers to claim the same child. If he files first, then you will have to file on paper. If you both claim her, you will get mail from the IRS. The first letter will ask for both you and the dad to check your records and whomever is wrong to file an amended return. The second letter (when no 1040X shows up) will ask to see your records showing that the child lived with you and you provided 51% of the support. Once you provide these, the IRS will fix the other return.


bostonianinmo
Probably. You have the usual stock of bad answers from the clueless as is usually the case with this question. Now, for the CORRECT answer!

You can claim your girlfriend under the Qualifying Relative rule (Yeah, I know, she's not a relative but that's what the law calls her in this case) if she lived with you all year, you provided more than half of her support, she had less than $3,400 in gross income, she isn't the qualifying child of another taxpayer, didn't file a joint return with another taxpayer (except to receive a refund of all taxes withheld) and your relationship isn't against the law. Some jurisdictions still have laws against cohabitation even though they're no longer enforced. That would bar you from claiming her.

You can claim her child under the same QR rules as long as she does not relinquish the exemption to the child's biological father.

You can claim the child that you had together under the Qualifying Child rule. This will also entitle you to file as Head of Houselhold if you paid more than half the cost of maintaing your household which certainly seems to be the case. Depending upon your income you may also be able to claim the Earned Income Credit (at the one child rate, your g/f's other child can't be used for that) as well as other credits such as the Child Tax Credit and the Additional Child Tax Credit.

(Ovbiously the trolls are out in force today, given that they've already given this a thumbs down but it is a correct answer and you can verify all of it by reading IRS Pub 501)

Edit: Well there you have it. A load of bad answers and nasty comments. And one correct answer.

Edit 2: The IRS released a revenue bulletin a few weeks ago that clarifies the position on your claiming her child that is not also your child. Under the previous treatment you would have been barred however the recent clarification, which is retroactive to tax years beginning after 12.31.2004, you may now claim her child on your return as long as nobody else does and as long as nobody else claims her to collect the EIC.

Edit 3: Here's a link to the change in treatment mentioned above: http://www.irs.gov/pub/irs-drop/n-08-05.pdf

Edit 4: And the cavalry comes to the rescue! Thanks, v b, taxreff, and Judy -- and a half point to inrongramma who isn't up on the new procudures yet.

And to the clueless trolls: :P :P :P :P


Judy1
Rating
She had no income, lived with you all year, you provided over half of her support. You can most likely claim her. If your relationship violates any state or local ordinance, you can't though whether the law is currently enforced or not - and believe it or not there are still many places with laws on the books with laws against cohabitation by unmarried couples.

Unless her child's father can claim her, then you should also be able to claim the child - this just changed in the last few weeks, the regulations published up until then wouldn't have allowed you to claim the child that isn't your biological child.

Neither your girlfriend or her older child would enable you to file as head of household if you can claim them, but the new baby does if you claim her, since she is your biological child.

As usual with a question like this one, you have a long list of wrong anwers, plus a couple of correct ones from Bostonianinmo, v b, and taxreff.


taxreff
Rating
The correct answer out of everything above is found in Boston's second edit. Edited to add: and VB's answer.

IRS Notice 2008-5, issued less than 2 weeks ago, now allows you to claim the child. In 2005 & 2006 you would not have been allowed to do so.

This change is retroactive, so those in your circumstances for 05 & 06 are being encouraged to file amended returns for those years.

Strangely enough, this whole issue is the result of a miswritten law which was effective for 2005 and involved the definition of a child for tax purposes. The IRS interpreted the law as it was written (as the definition of a taxpayer in the code is anyone subject to the code) while Congress had intended that the mother wasn't a taxpayer because she didn't pay taxes.

It took about 3 years to straighten that one out!


irongrama
You are getting pieces of the right answer. I agree you can claim your girlfriend if she earned under the standard deduction this year, and -0- is definitely under. This is under the qualifying relative clause as stated. You cannot claim her child however. I worked at a CPA firm last yr and we researched an identical situation and determined that you cannot claim the child because she is a "qualifying relative" of someone else, ie. your girlfriend. As stupid as this sounds, it is the case. The girlfriend is not a qualifying relative for anyone else, but her child is and therefore you can claim the girlfriend but not the child.


Joey
Rating
Your girlfriend sounds like a deadbeat. 2 year old daughter, unmarried, no job, and you put up with that?

Wow.

Anyway, you can claim her as a dependent, because that's exactly what she is.


You ask, I answer
you can't. get married, then you can claim her. she has to claim the kid. she's a bit of a free-loader, huh?


Andrea
Rating
:P just get married.


Julie N
No, I too live in Michigan. Unless you are married and you have adopted her child you are not able to claim them.


karen correia
Rating
my daughter and her 3 boys have been living with me since october 2010, she is not with the boys dad can she claim her boys on her taxes this year at all? i know he did work last year and says she cannot claim the boys, he does not pay child support.


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