Since the boyfriend is not the father of the child, the IRS says that he may only claim the child as a qualifying relative.
The tests for a qualifying relative are:
- Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
- Gross Income: The dependent being claimed earns less than $4,700 in 2023. The number will change in 2024.
- Total Support: You provide more than half of the person’s total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.
A qualifying relative does not provide all of the benefits of a qualifying child. What tax benefits are you hoping to claim in 2024?
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