As of last March the following states had laws prohibiting cohabitation of unmarried couples. West Va., Florida, Michigan, Mississippi, North Dakota, and North Carolina. North Carolina was being challenged by ACLU. Arnold Loewy, law professor at University of NC thinks in view of the high court's decision in Lawrence vs. Texas which protects consensual sex among adults "it is hard to understand any serious argument that it would not include the right to live together".
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violation of local law
Prior to 1976 when I was an IRS Tax Auditor, I disallowed dependents occassionally
because they were in violation of local law. That WAS the position of IRS for the
state of S. C. or my county as I understood it then. It may have changed since then.Last edited by dyne; 09-01-2006, 05:59 AM.Comment
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Single Filing Status for the Boyfriend
Assuming the boyfriend is not the father, step-father, or legal guardian to any of these children, 2005 tax law disallows him from claiming any of these children for any and all tax benefits. For one, they are all qualifying children to the mother and the mother only in this household (assuming no other relationships exist). Second, the boyfriend cannot claim these kids as a QR because the definition of a QC already exists in the home with the mother. Lastly, it is irrelevant as to what the mother chooses to do; she is the only one allowed to claim these children, whether she has income or not. <p> Moreover, should the boyfriend decide to claim his girlfriend, assuming she met all the tests, that would then disallow her from claiming her own kids; and he would still only be eligble for the single filing status because a non-related person who lived in the home all year is not a qualifying dependent for the HoH filing status.Comment
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