Step children

[Nichole231]

I separated from my husband Dec 2024.  One of his children lives with me because he has a no contact order with the children.  Can I claim her on my taxes?

[xmasbaby0]

If you did not separate until December 2024----where  was your step-child living for the rest of 2024?   Was the no-contact order in effect for all of 2024?   Provide some details without any personal information.

[Nichole231]

She lived with my husband and I.  The no contact order went into place beginning of December.

[xmasbaby0]

Since you are still married  your filing choices are to file married filing jointly or married filing separately.   You cannot fill as Head of Household because you did not live apart for at least six months--you were apart for only a month of 2024.   If you file MFS, you and your spouse will need to agree on which one of you claims the child---and use the tiebreaker rules if you cannot agree.

TIE BREAKER RULES

https://itap1.for.irs.gov/owda/0/resource/Commentary_Files_Redirect_ITA/en-US/help/tbrk09.html

[Nichole231]

She lived with my husband and I.  The no contact order went into place beginning of December.

[Nichole231]

I read the tie breaker rules and if I am considered a parent because I am a step parent than the tie breaker rules favor me.  Am I consider a parent?

[xmasbaby0]

Yes---a step-parent is a parent.

[Hal_Al]

"For purposes of these tiebreaker rules, the term “parent” means a biological or adoptive parent of an individual. It does not include a stepparent or foster parent unless that person has adopted the individual."

IRS Publication 501, pages 15 & 22.