Q. She's saying since they return to her it still counts as all year. Does anyone know if that is true?
A. That's a gray area. I've seen it answered both ways. It's appears to be a matter of "visitation" vs. split custody.
Even if the BF is allowed to claim the child for the "Other dependent credit" of $500 (per child), he is definitely NOT allowed to claim the child for the Child Tax credit (up to $2000 per child) or the Earned Income credit (EIC) (up to $5716 for two kids). And that is most likely what he is fraudulently doing. He cannot claim those because the child is not related.
Even if the mother gave you form 8332 to allow you to claim the child, you could only claim the Child Tax credit. You cannot claim EIC because the child lives with you less than half time. The mother is the only one than can claim EIC and she needs to work to get that (or even the refundable portion of the child tax credit)
So its the boy friends $500 vs your $2000. Make a deal!
