@knazifi wrote:
Does food stamp assistance and medical assistance counts toward $4200 annual income cap for dependent qualification? In other word, if my GF is receiving food stamp assistance and also medical for health insurance, can I still claim her and her child as dependent on my tax return? If yes, can I claim her child as my step son? Or do we need to be married for that? If yes, then should I file as head of household or individual?
Public assistance is not income, that would disqualify her from being your dependent under the income rule. But it is support, and one of the things you must be able to prove to claim an unmarried partner as a dependent is that you provided more than half their total financial support for the year. Their total needs include food, shelter, entertainment, travel, medical expenses and so on. You have to be able to prove that you provide more than half the total. Support you provide includes a share of rent and utilities (if there are 3 of you living together, then 1/3 of your rent, utilities and other household expenses counts as support you provide (assuming you pay it all). Money provided to her by parents, family, charity, or government assistance counts as support provided by others. You have to prove you provided more than half her total support.
Then separately, you have to prove the same thing for her child to claim the child as a dependent (unless it is also your biological child in which case the rules are very different.)
You may NOT file as married unless you are legally married according to the laws of your state.
You may NOT claim the child as a stepchild unless you are legally married to the parent.
A child who is your dependent but who is not your legally married relative or blood relative can't be used to qualify for head of household or EIC.
