"A friend. My child lived with me all year "
Your friend CANNOT claim your child. And why would you even consider "allowing" it? That would amount to tax fraud. Notarizing a paper would not allow her to claim someone else's child who did not live with her for the entire year. Abandon this plan. It could get you both into trouble.
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:
Qualifying child
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children
• They live with you for more than half the year (exceptions apply).
Qualifying relative
• They don't have to be related to you (despite the name).
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4200 (not counting Social Security)
• You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
