No.
If your fiancé has an agreement, that agreement most likely is on Form 8332 which gives only certain credits to the non-custodial parent. If you claimed his son as a dependent, the credits the mother most likely assumes she will get would no longer be available for her.
Regardless of Form 8332, to claim a dependent, they must be your Qualifying Child or Qualifying Relative.
His son(s) would not be considered your Qualifying Child because his sons are not related to you.
They also would not be your Qualifying Relative because they did not live with you the entire year.
If your fiancé earned $5,050 in 2024, you may be able to claim him as your Qualifying Relative.
According to the IRS
- Qualifying child
To qualify as a dependent, a child must also pass these tests:
• Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
• Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
• Residency: Live with you for more than half the year, with some exceptions
• Support: Get more than half their financial support from you
• Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld
See the full rules for a qualifying child
Qualifying relative
A qualifying relative must meet general rules for dependents and pass these tests:
• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050
• Support: Gets more than half their financial support from you
See the full rules for a qualifying relative”
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
