If you are the payee for Social Security benefits for your children that are paid on the account of their deceased other parent, the children can still be claimed as dependents by you (as qualifying children) or your partner (as Other Dependents if not related) if you lived together all year and the claiming party provided over half of their support, assuming the children are under 18 years of age.
If any of the children had substantial other taxable income, they may need to file a tax return; if their only income is Social Security, then they don't need to file. Supplemental Security Income (SSI) is nontaxable, whereas Social Security may be taxable if their is substantial other taxable income.
There are two types of dependents, each subject to different rules:
- a qualifying child
- a qualifying relative
If your partner isn't related to your children, they could only claim them as Other Dependents.
To file as head of household, you must:
- Pay for more than half of the household expenses
- Be considered unmarried on the last day of the tax year, and
- You must have a qualifying child or dependent.
This tax filing status includes single parents and divorced or legally separated parents with custody of the child. Further, you can also be an adult who provides support for a parent or other relative under qualifying circumstances. A person who provides more than half of the expenses but isn't related to the children doesn't qualify as head of household.
Please see this TurboTax tips article for more information regarding dependents and this one for more information on head of household.
@luvilleslugger - the thread on which you have posted is from two years ago, so the OP and answering users may not see your follow-up question.
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