If she and her child passes these four “tests” then they may be to qualified as a dependent. She or her child:
- Is not a “qualifying child” of a taxpayer. The IRS has specific qualifying child rules based on relationship, age, residency, and joint return
- Earned less than $4,150 in taxable income (amount of the personal exemption) in 2018
- Did not provide their own support. You must provide more than half of the total support for the year
- Lived with you all year as a member of your household (keep in mind: dependent relatives do not have to live with you)
Check this article on the subject My Girlfriend or Boyfriend as a Dependent
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