Looking for a Monday mourning reinforcement. Client has live in girl friend with child, not his, he provides all support for them and meets all other requirements for dependents. Am I right that he can claim them both and file as head of household?
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He cannot file as Head of Household, they are not a qualifying person for filing as Head of Household. See Pub.17 page 22, read note 6.Am I right that he can claim them both and file as head of household? -
doesn't seem fair
That doesn't seem fair. If the woman provided the support, she could claim both dependents AND Head of Household.Comment
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Fair? Not part of the tax code. Still, it would be nice for the "unregistered" guest to register so the rest of us can know who we are sharing with.Comment
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forgot the other half of your question, he can only claim his girlfriend as a dependent, her child doesn't get claim at all.Am I right that he can claim them both
Jainen is right--if she had the income instead of her boyfriend, then she could claim her child and boyfriend and file as H of H.Comment
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There were posts on this topic last week that answered your question. However, here goes. In this particular situation, and limiting this to the federal rules, the boyfriend cannot claim his girlfriend's child in 2005 or 2006 under any circumstances. The child is a QC to the girlfriend only, regardless of whether she claims the kid or not. Therefore, the kid cannot be a QR to the boyfriend.
As for the boyfriend claiming his girlfriend, he can claim her as a QR if she meets all the tests. However, she is not a qualifying dependent for the HoH filing status. In other words, the best the boyfriend can do on his 1040 is claim single with 2 exemptions (himself and his girlfriend).Comment
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