You
can claim a boyfriend or girlfriend and their children as dependents if they
are your qualifying relatives.
Boyfriend/Girlfriend: To be a qualifying relative (dependent) you
don't have to be an actual relative - however,
- whoever
claims them must provide more than 1/2 of the individuals support,
- they must
not earn more than $4,060 in 2016 in
(social security doesn't count),
- they must
not file a joint return with another
- If not an
actual relative, they must live with the person claiming them all days of
the year
- they must
be a US citizen or resident of the US, Canada or Mexico
- they are
not a qualifying child of another taxpayer.
Boyfriend/Girlfriend's
Children: To claim your boy/girlfriend's children who
are not also your children, your boy/girlfriend must not be required to file a
return,
- he/she
does not file a return claiming the children, and
- they meet
all of the requirements above to be a qualifying relative.
An
additional issue - a boyfriend/girlfriend and their child (who is not also your
child) will not qualify you for Head of Household because you are not related.
Also, the child will not qualify you for earned income credit, child tax credit
or the child and dependent care credit (again, because you're not related.)
