Can i claim my boyfriends son as a dependent, i provided over half of the household income?

his mother claimed him and he hasnt lived with her for over 2 years

I don't know why the other respondents are talking about this "divorce decree". The taxpayer who pays more than 50% of the support of the dependent will be allowed the exemption. If unmarried, the IRS allows you to file as Head of Household {HOH}.
The head of household would be eligible for the Child Tax Credit, which is a dollar for dollar reduction of your actual income tax liability. You may be eligible for a portion or all of the 1000, depending upon income.
The head of household may also be eligible for the earned income credit {EIC}. Even if the head of household had no taxable income for 2007, he/she may still be eligible for the earned income credit. The head of household may also be eligible for the Child and Dependent Care expenses credit. This is babysitting and Day Care expenses.

You generally can take an exemption for any dependant if you provide more than 50% of their support. If in doubt, the IRS has a formula to figure. You have to provide the potential dependant's social security number and, of course theirs on your Return. I say the IRS has a formula because, if there is a dispute and both parties made 3400.00 or over, the other party could claim the exemption if the IRS ruled in their favor. You may be eligible for the earned income credit also if you worked.
If you are supporting some one, it means you provide over 50% of their living expenses. IRS definition of keeping Up a Home:
To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. You can determine whether you paid more than half of the cost of keeping up a home by using a worksheet provided by the IRS on their website.

If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Include in the cost of upkeep expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.
Costs you do not include. Do not include in the cost of upkeep expenses such as clothing, education, medical treatment, vacations, life insurance, or transportation. Also, do not include the rental value of a home you own or the value of your services or those of a member of your household.

Probably not. If your boyfriend had at least $3400 income for the year, then no.

But his mother can't claim him either unless there's a valid court order saying that she can, or your bf signed the exemption over to her.

Marry the BF, file a joint return and claim the son--No Problem. Of course if YOU are supporting him AND his son--get out of this relationship!!

WHAT does divorce decree say regarding exemptions? Is she paying child support? If you meet the tests listed by other posters in detail, then file a paper return. He would be a qualifying relative, not a qualifying child as he's unrelated. Send cover letter explaining situation to IRS, along with copy of school enrollment showing your address, copy of their divorce decree. Then mother's claiming of boy's exemption should be disallowed, her refund will be demanded back, your claim will be allowed. Being nonrelated, there are limits on benefits you can claim, but it's probably to your advantage to take those available, while also preventing his mother from doing so.

His mother cannot claim him unless she can prove she contributes at least 50% support. Assuming you have proof of his support you can claim him, and maybe your bf if he's not working .

Yes you can as long as he is not.

The mother can only claim the child if a) the special rule applies and b) she has either a signed 8332 or a divorce decree that says she can claim the child because the father can, but doesn't.

The special rule state that the parents (together or separately) provided more than half of the child's support. If they didn't, the rule doesn't apply.

You can't the child if the child is a "qualifying child" for his dad. If the child lived with his dad, is under 19 (or under 24 and a full time student) and didn' t provide more than half of his own support then he's a qualifying child for the dad and no one else (except under the special rule)--provided that dad isn't a dependent himself. If dad made less than $3400, lived with you all year and YOU provided more than half of his support (and more than half of the child's as well), then and ONLY then, you can claim both the dad and the child as qualifying relatives. A qualifying relatives, they lower your income by $6800. They do NOT, however, give you HOH status, the child tax credit or the right to claim EIC.

You can, only if he did not earn more than $3400.00 for the year. If that is the case, and the mother does not try to claim him (even though she obviously seems to have no right to) then you are all set. Important note...If she provided a significant amount of support for him, this can change.

I know this because before my husband and were married I claimed his daughter and never had any problems.

if he resides with the 2 of you, and mommy does not claim him.your boyfriend must have legal custody.you can not claim him until you two say :I DO" then jointly file,up to that point if you are not court appointed custody,you are simply being nice by supplying shelter.

If his mother already claimed him, the NO! The IRS will bounce your return if you try

No you can't claim him if she already did
But if your b/f said it is ok there's nothing you can do, it's up to them to discuss and decide who claims him
But if your b/f proves that his household provides more care (fiancially) for his son then, I would ask a tax accountant how to prove it and make sure she can't claim him next year.
Also if you claim "Head of Household" but you and your b/f file single and separately he can still claim his son and get the EIC and child tax credit.
My b/f files head of household and I claim my son who lives with us, he claims our other 2 kids
I also worked in a tax accounant office this year(my father-in-law is the tax accountant)

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