Yes, he can claim you and the children if you and the children lived with him the entire year and he provided more than half of your and your kids' support.
In general, your boyfriend can claim your children (as
qualifying relatives) if:
- No other taxpayer can claim them as dependents (qualifying children),
- They lived for the
entire year with your boyfriend, and
- He paid more than
half for their support.
If you are required to file a return, you are considered a
taxpayer and you must claim the children on tax return.
If you are not required to file a return (your income is too
low to meet the requirement), and only file to get a refund, you are not
considered a taxpayer, you don’t have to claim the children, but your boyfriend
can (providing he meets other qualifications above).
