Claiming Girlfriend and her dependents

[bekzm]

Taxpayer makes $74000. Girlfriend lives with him who is going to school. They have 1 child together - no problem him claiming the child and her. She has 2 kids that live with them and the kids father has nothing to do with them. So the taxpayer supports all. Claim her 2 kids also just as dependents only - no child tax credit. Correct in letting him do this???

[Bees Knees]

Yes, under the following assumptions:

1) Boyfriend can claim girlfriend as a dependent if living arrangements do not violate local law and girlfriend makes less than the personal exemption amount for the year.

2) Boyfriend can claim girlfriend's kids as dependents if girlfriend's income is below the filing requirement for filing her own tax return.

3) Boyfriend can claim his own child as a dependent, and child tax credit (assuming modified AGI below $75,000), and Head of Household even if above 2 requirements are not met.

[DonB]

I would add one more thing: She and HER children lived with him all of 2013.

[KC-CPA]

Claiming Girlfriend and her dependents

I have the same issue a client has a girlfriend who lives with him and her two kids do as well. she is not required to file. however, they did not move in until May of 2014, so they did not live there ALL year, to be a qualifying relative does it have to be ALL year or more than half, what I have read indicates all year.

[Bees Knees]

If there is no blood relation (child, grandchild, bother, sister, etc.), then the qualifying relative has to be a member of the taxpayer's household for the entire year.