boyfriend claiming girlfriends child qualify for EIC or CTC?

[nwtaxlady]

I have a new client come in. The boyfriend girlfriend living together all year long. She has a child but is not his. They all lived together all year in 2017.
Her income is only $1,500 from unemployment and she is a student and has some taxable grants.

Boyfriend's income is more. This is how I see things.

Boyfriend claims girlfriends child as a qualifying relative, since lived in household all year long.
But he can NOT take the child tax credit or EIC on that child.

Is this correct?

[ATSMAN]

I have a new client come in. The boyfriend girlfriend living together all year long. She has a child but is not his. They all lived together all year in 2017.
Her income is only $1,500 from unemployment and she is a student and has some taxable grants.

Boyfriend's income is more. This is how I see things.

Boyfriend claims girlfriends child as a qualifying relative, since lived in household all year long.
But he can NOT take the child tax credit or EIC on that child.

Is this correct?

The age old problem!

For EIC boyfriend does not meet the relationship test unless he can claim that an adoption is pending, or eligible foster child. So no EIC

[kathyc2]

I have a new client come in. The boyfriend girlfriend living together all year long. She has a child but is not his. They all lived together all year in 2017.
Her income is only $1,500 from unemployment and she is a student and has some taxable grants.

Boyfriend's income is more. This is how I see things.

Boyfriend claims girlfriends child as a qualifying relative, since lived in household all year long.
But he can NOT take the child tax credit or EIC on that child.

Is this correct?

You would need to verify that boyfriend provided over 1/2 support, and that child is not a qualifying child of someone else. If girlfriends total income is high enough that she's required to file a return, then child is her qualifying child and exemption is not available to boyfriend.

[Kram BergGold]

See page 3-14 in TTB

One of the last 4 examples on page 3-14 should cover your situation.

[nwtaxlady]

One of the last 4 examples on page 3-14 should cover your situation.

Yes, I had read that and that is how I came up with boyfriend can claim the child but NO child tax credit and NO EIC.

It just makes me wonder how many are taking the Child tax credit and EIC when they are not blood related, and don't qualify. I guess that is why they have the due diligence place on us and we have to ask these specific questions.