Ohio My son lives with a girl who has 2 children. They have lived together for 3 years. The Mom of the 2 children has all tax rights, she has had no income other that sporadic child support at $423.00 per month. My question is, can he claim all of them as dependents and head of household? Thanks for your help.
No. You do not have a "qualifying child."
RB
The only possible tax benefit for him is the girlfriend as a dependent "qualifying relative." This assumes that she has no other income than the child support, which doesn't count as gross income to her. He gets nothing for the children and has no basis for an filing status other than Single. IRS Publication 501. (The children are not "qualifying children" for him.) Not that a mother would want to meddle, but were they to marry they could file a joint return, claim the children as dependents, get the child tax credit and, perhaps, the Earned Income Credit.
-- Phil Marti Clarksburg, MD
He might be able to claim girlfriend, but not the kids and not head of household. Since kids are qualifying children of her and not him, only she gets the exemption. But not if she is his dependent.
-- Art Kamlet ArtKamlet @ AOL.com Columbus OH K2PZH
If he can claim his girlfriend as a dependent then she can't claim her children (or anyone else) as dependents. Therefore they wouldn't be qualifying children of anyone (unless some other adult lives with them). So couldn't her kids count as qualifying relatives for him? From the description they appear to meet the test of living with him the entire year. Obviously the living arrangement cannot violate local law. Obviously they have to meet the other tests - resident or citizen of the US, kids not filing a joint return, etc.
-- Drew Edmundson, CPA Cary, NC
We had an extensive discussion of this last year because several of us, I among the group, thought this couldn't possibly be right. It is, sadly, and Congress hasn't changed the law. IIRC it basically boils down to the kids are her qualifying children even if she has no income. It was an interesting discussion, with lots of cites and all angles considered. You might find it through Google.
-- Phil Marti Clarksburg, MD
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No, according to Uniform Definition of a Child, no one can claim any tax benefits for the children (he can't, as already discussed, and she will get no tax benefit even if she files to claim them since she has no taxable income).
-Mark Bole
But things changed effective last year for tax year 2005. Unless he's the father of the kids he can't claim them, since they are qualifying children of the mother. (only) ChEAr$, Harlan Lunsford, EA n LA
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I'm not exactly sure what you are saying. I believe you are saying no they aren't his qualifying relatives. I have now taken the time to re-read the code and this is my analysis. Please note that my post assumed that the girlfriend was the boyfriend's dependent. Under 152(a) a dependent is a qualifying child or a qualifying relative. Qualifying child is defined in 152(c) and I think we all agree that his girlfriend's children are not his qualifying children. So we are left with the question of whether they are his qualifying relatives or not. The tie-breaker of 152(c)(4) is not applicable since they aren't his qualifying children. A qualifying relative is defined under 152(d) as: For purposes of this section-- (1) In General.-- The term `qualifying relative' means, with respect to any taxpayer for any taxable year, an individual-- (A) who bears a relationship to the taxpayer described in paragraph (2), (B) whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151(d)), (C) with respect to whom the taxpayer provides over one-half of the individual's support for the calendar year in which such taxable year begins, and (D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
He certainly meets or can meet A, B, and C. He meets A under 152(d)(2)(H) because the children apparently lived with him as part of his household. We don't really know about B but I am going to assume the children had less than $3,300 of income. The post makes pretty clear that the boyfriend meets the support test. So we are left with
152(d)(1)(D). Having now re-read it I believe the answer is no, they are not qualifying relatives of the boyfriend. This is because they are still the mother/girlfriend's qualifying children even though she cannot claim them (since I have assumed she is his dependent). Thanks for making me go back and re-read the law.-- Drew Edmundson, CPA Cary, NC
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