Because there is no direct family relationship, both you and your children would have to qualify as qualifying relatives in order for your boyfriend to claim any of you. In order to claim someone as a qualifying relative, the following must apply:
- The person must have lived with you all year as a member of your household and cannot be the qualifying child of another taxpayer
- The person must have gross income of less than $4,200
- You must provide more than half the person's total support for the year
If all of these conditions are met, he can claim you. This would entitle him to receive a $500 credit for other dependents per qualifying individual.
Who Can I Claim as a Dependent