No. One of the rules to claiming a non related child is that they cannot be the qualifying child of another taxpayer. Since their mother is able to claim them, you cannot claim them as a dependent and is filing a return.
"A child isn't your qualifying relative if the child is your qualifying child or the qualifying child...."
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Has less than $4,700 in income (not counting social security)
If the childs mother is only filing a return to get a return of withholdings and is NOT required to file a return, then yes, you would be able to claim them as dependents. If she is required to file, then no, you cannot claim them.
(Edited 2/17/24 @ 12:20PM) @ctrojacek
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