HOH and girlfriend and kids

[KenB]

maybe to early in season, please help me to refresh my memory.

A guy can claim HOH if his girlfriend and her kids lived with him all year and he provided all of their support and they are not qualifying children of anyone else? (3-13 and 3-15 of TaxBook)

it goes without saying he does not get CTC or EIC or 2441, etc....

Is this stance agreed?

Thanks, Ken

[Gene V]

A guy can claim HOH if his girlfriend and her kids lived with him all year and he provided all of their support and they are not qualifying children of anyone else? (3-13 and 3-15 of TaxBook)

No! The guy cannot claim HOH--reread; also follow the flowchart on page 3-18

[KenB]

Thanks Gene, it is starting to come back to me. Basically unrelated, you get nothing but the dependency! I will not forget this again, at least until May anyway!

[Koss]

Unrelated Dependent

Be careful here.

You are describing the scenario that I have labelled the canonical unmarried couple. I use this term to avoid constantly typing "unmarried-couple-living-together-all-year-kids-are-hers-but-not-his-and-he-supported-them-all."

Most tax pros have taken the position that he cannot claim the children at all--not even the dependent exemption. This is because the children are her qualifying children, and therefore they cannot be qualifying relatives of anyone.

I am one of a very small, and very vocal minority, who believe that an alternate reading of the text of the law is possible, and that he may be able to claim her children as qualifying relatives--for the dependent exemption only--particularly if she had absolutely no income at all.

The debate hinges on whether it is possible for someone to have a qualifying child if they are not eligible for any of the associated benefits.

I fully agree that under both the current and prior law, he may not claim EIC or the Child Tax Credit.

Prior law allowed him to claim the dependent exemption and Head of Household, because the prior law had a very liberal definition of foster child with respect to those two benefits.

I fully agree that the current law does not allow him to claim Head of Household--even if you take the position that he can indeed claim the dependent exemption under the rules for qualifying relative.

Interestingly, everyone seems to agree that the girlfriend is his qualifying relative, provided all the tests are met, and provided that you don't get wrapped into a mind-numbing debate about whether the relationship violates local law.

Burton M. Koss