Can I claim my girlfriend and her children?

[David Clark]

The taxpayer supports the girlfriend and the 3 children ages 2-4-6 . The girlfriend does not work and receives no child support. Can the taxpayer take EIC on the children who has lived with him for 2 years.

[TaxGuyBill]

https://www.irs.gov/pub/irs-pdf/p596.pdf#page=10

[spanel]

Are the children his children or hers?

Chris

[David Clark]

The children belong to the mother by a previous marriage. The mother is divorced.

[Lion]

Did your work through the 7 dependency tests for 2019 in TTB Deluxe Edition Plus beginning on 3-25 (your edition might have different page numbering)?

[spanel]

He can claim them as qualifying relatives. NO EIC, NO CTC, NO HOH.

Chris

[spanel]

Please also remember there is a $500+ penalty associated with these type of returns if you prepare incorrectly.. which seems high in your case.

Chris

[Rapid Robert]

He can claim them as qualifying relatives. NO EIC, NO CTC, NO HOH.

Right, but he can claim the ODC for all four of them, at $500 each. []. (all subject to AGI phaseout limits, of course).
[edit - removed incorrect info, see following comment]

[TaxGuyBill]

And on his 2020 return, he should be able to claim EIP credits for the kids, another $500 each. (all subject to AGI phaseout limits, of course).

No, not unless he marries the mom. The kids need to be a "Qualifying Child", so he would not get it.

In the event the mom were to get a job and make over $4300, she would not be a dependent. Then she would qualify for $1200 of Stimulus. If she claimed the kids, she would get $500 Stimulus for each of them, plus some EIC and a little Additional Child Tax Credit.