Can I Claim a child if I have a POA of them?

[Rose1717]

I have this little girl who has lived with me for many years, she is a family friend and not related by blood. Her Father finally signed OPA to me, and does continue to every 6 month for 2 years now. I was unsure last year on Taxes so I left it. But am I able to Claim her on my Taxes this year? Also Her Father doesn’t file taxes I am unsure why. 

[xmasbaby0 · Accepted solution]

If the child is not related to you but she lived with you all year, and you paid for over half her support, you may be able to claim her for the $500 credit for other dependents.   Since she is not your child and is not related,  she cannot be a qualifying child, you cannot get child tax credit, earned income credit or head of household filing status by claiming her.    She might be a "qualifying relative" dependent for you----despite the name, she does not have to be a blood relative.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

CREDIT FOR OTHER DEPENDENTS

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

[DoninGA · Accepted solution]

You may be able to claim her as your dependent under the Qualifying Relative rules if she has lived in your home for the entire year, you have provided over one-half of her support and the other requirements under the rules are met.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,050 (social security does not count) in 2024
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse