Q. I need to change it from son to step son?
A. No, you don't. For tax purposes, a step son is the same as son. Leave him marked as son. A step child is the child of your legal spouse. If the child is only the child of your girlfriend, the rules are different .
Q. if a couple give birth to a child from August through December, can they claim that infant/child on this year tax return?
A. Yes. When asked how long the child lived with you, answer all year.
Q. His mother doesn’t work so I’m claiming her as a dependent. Is that OK?
A. It depends on whether you are legally married to the mother. A spouse is never a dependent, but, you can file a joint return and get all the benefits of a dependent and much more.
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 and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable. Your girl friend's child cannot be your QC.
A person can still be a Qualifying relative 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. Visitation with non-custodial parent does not count as time out of the household (but joint custody would).
- His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 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 boy/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
