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Deductions & credits
There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.
A step child (child of a legal spouse) is the same as a biological child and can be a QC. But, the child of a live in girlfriend can only be an other dependent, and even then, only if they lived in the same household all year (other rules must also be met*).
If you get married before year end, she can claim your children as QC dependents. Most likely, in that situation, you would also file as Married Filing Jointly.
*A person can still be a Qualifying relative (Other) dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
- Closely Related OR live with the taxpayer ALL year
- His/her gross taxable income for the year must be less than $4400 (2022).
- The taxpayer must have provided more than 1/2 his support
In either case:
- He must be a US citizen or resident of the US, Canada or Mexico
- He must not file a joint return with his spouse or be claiming a dependent of his own
- He must not be the qualifying child of another taxpayer
He must have a US social security number or tax identification number (TIN)
In addition to the above requirements, to claim your girlfriend's children, they must meet all of the above requirements and:
--- your girlfriend must not be required to file a return,
--- she does not file a return claiming the children