Dependent Deduction for Girl Friend

[tonia2021]

Taxpayer is single. Has a child with his girl friends. She lived with the taxpayer all year and has no income, she won't be claimed on any other return.
Taxpayer is going to claim child. Can he also claim girl friend?

[oceanlovin'ea]

depends

It depends on the laws of the state you live in. In Florida, local law says to live together as married people but not married violates law. So boyfriend could not claim girlfriend. But if child is his, he can claim child.

Chart in TaxBook pages 3-16 and 3-17 are most beneficial

Linda

[Gretel]

It depends on the laws of the state you live in. In Florida, local law says to live together as married people but not married violates law. So boyfriend could not claim girlfriend. But if child is his, he can claim child.
Linda

I know we had this discussion time and again. Only now it dawns on me how stupid this "violation of local law" is. Girl friend/boy friend cannot be claimed but child resulting from this "unlawful" relationship can. We are just a step away from calling this innocent child a bastard. I know, I know. Common sense and law almost never cross the lines.

[Larmil]

I know we had this discussion time and again. Only now it dawns on me how stupid this "violation of local law" is. Girl friend/boy friend cannot be claimed but child resulting from this "unlawful" relationship can. We are just a step away from calling this innocent child a bastard. I know, I know. Common sense and law almost never cross the lines.

Courts have ruled that if the "local law" is not generally enforced there is no 'violation' and have allowed the exemption.

[peggysioux]

Dependent - Girlfriend

Another questioin - if girlfriend lived with boyfriend all 12 months, no income, thus claimable; can boyfriend deduct expenses boyfriend paid such as personal property tax paid on girlfriend's personal property?

[taxea]

Food for thought

In this instance...are we required to determine whether the boyfriend is the father? Does the child use the father's or mother's last name? What happens if the IRS questions the dependency claim.
I only ask because of all the "tightening up" of dependent claim rules. Is this going to become another area where we will have to ask even more personal questions to determine the legality of a deduction.
Conversation with client would have to include even more specific questioning than done in the past. What fun!!!

[Larmil]

In this instance...are we required to determine whether the boyfriend is the father? Does the child use the father's or mother's last name? What happens if the IRS questions the dependency claim.
I only ask because of all the "tightening up" of dependent claim rules. Is this going to become another area where we will have to ask even more personal questions to determine the legality of a deduction.
Conversation with client would have to include even more specific questioning than done in the past. What fun!!!

I ask if the boyfriend is the father and notate such. I do not require a DNA test.

[Gene V]

Taxpayer is single. Has a child with his girl friends. She lived with the taxpayer all year and has no income, she won't be claimed on any other return.
Taxpayer is going to claim child. Can he also claim girl friend?

What do you think?
He claims Head of Household with his child as dependent and girlfriend as dependent.

[oceanlovin'ea]

Larmil's comment

I have heard that said earlier this year. But unless I can be certain that I won't get into hot water over this one, I guess I will keep saying what I have always said.

With preparer penalties and fines, I can't afford to take a chance for anyone.

Do you have specifics case rulings? From Florida?

Linda

[Larmil]

I have heard that said earlier this year. But unless I can be certain that I won't get into hot water over this one, I guess I will keep saying what I have always said.

With preparer penalties and fines, I can't afford to take a chance for anyone.

Do you have specifics case rulings? From Florida?

Linda

The only one I remember was a 'Shackelford v. United States' and that was in MO.

[Davc]

We are just a step away from calling this innocent child a bastard.

I believe that is the proper term.

[ChEAr$]

Another questioin - if girlfriend lived with boyfriend all 12 months, no income, thus claimable; can boyfriend deduct expenses boyfriend paid such as personal property tax paid on girlfriend's personal property?

Nope. Cause he's not liable for the tax.

[taxea]

I have heard that said earlier this year. But unless I can be certain that I won't get into hot water over this one, I guess I will keep saying what I have always said.

With preparer penalties and fines, I can't afford to take a chance for anyone.

Do you have specifics case rulings? From Florida?

Linda

My point exactly...saying he is the father doesn't mean he provided the sperm.