Age 19 unrelated student w us all year. We took care of him. Uses our address. Biomom claimed him on taxes. What to do this yr to make sure we can claim him in future?

[therealdeal]

Not related but totally dependent on us.  He does NOT want to be on biomom’s taxes so we need to make sure we do EVERYTHING we need to do this year to be able to put him on our taxes. 

[Hal_Al · Accepted solution]

If someone else claimed your dependent inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming the child as  appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the child, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.

Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.  

https://www.thebalance.com/claiming-same-dependent-audit-risk-3193030 

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The student may qualify as your dependent, but because he is not related, he cannot be a qualifying child for the earned income credit or Head of Household filing status.

There are two types of dependents, "Qualifying Children"(QC) and standard ("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, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016-17)

3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

[therealdeal]

Great. Thanks! Understand all and have #1-5 covered without a doubt BUT trouble with #6. :( He would definitely be our QR but he’s her QC due to still being in college and <24 years old.

[Hal_Al]

He's not her QC unless he lived with her for more than half the year (the residence test). So if the bioMom also lived with you, then yes, he is her QC