dependents

[knazifi]

Can my girlfriend who is claimed by me on my return, also file a separate tax return so she can get Child Credit for her child? She qualifies as a dependent on my return, so does her child. But since her child is not related to me, I am only entitled to $500 dependent credit on my return. But she could get up to $2000 in child credit if she is able to also file a separate tax return while being claimed on my return.

[Opus 17]

No.  The way the rules are worded, if a person can be claimed by someone else, they can't claim a dependent of their own.

Your GF can be claimed by you if all the following are true:

• she lived in your home the entire year
• she has less than $4200 of taxable income
• you paid more than half her support.

In any case, if her taxable income is less than $4200, her total child tax credit won't be $2000, more like $300, because her earned income is too low to qualify for much of the "Additional child tax credit."

[xmasbaby0]

No.   A dependent cannot have a dependent.  You cannot claim your GF if she made more than $4200 in 2019.  And if she made less than that, she would not be getting the $2000 child tax credit.  In actuality the most   (and possibly much less)    she would get is about $250 of "additional child tax credit"  and some earned income credit  based on the amount she earned by working.

The child-related credits are affected in a big way by the amount of income earned from working.  Use the EITC assistant to see how much EIC she could get if she claims her child:

https://ttlc.intuit.com/questions/1899157-what-are-the-qualifications-for-the-earned-income-credit-e...

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant

And here is how the CTC is calculated:

  Look at box 1 of your W-2.  Subtract $2500 from that.  Then take that number and multiply by 15%.  That is your refundable amount --or "additional child tax credit" amount.   If you did not earn at least $2500 you cannot get any child tax credit at all.

[knazifi]

thank you for your quick reply. Very clear.

I have two follow on question. If my GF earned interest and was issued 1099-INT, do I need to report that in my tax return? If yes, where? Also, do I need to file 1095-Bfor my GF and her son as part of my return? If ye, how?

Thank you

[knazifi]

Thank you for your quick reply. Very clear.

I have two follow on questions. If my GF earned interest income and was issued 1099-INT, do I need to report that on my tax return? If yes, where? Also, do I need to file 1095-B for my GF and her son as part of my return? If yes, where?

Thank you

[MayaD]

No, you should not report your girl friend's income or the 1095-B on your return.

[knazifi]

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?

[KurtL1]

No, the food stamp assistance and the medical for health insurance does not count as income. 

[xmasbaby0]

You cannot claim your GF's child as you step son if you are not legally married to the child's mother.  You file as single.  You cannot file as Head of Household.

[Opus 17]

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@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?

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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.