Can I claim my godchild who resides with me as a dependant?

[andipei]

My godson has lived with me 9 months of this tax year. I planned to claim him as I am supporting him entirely but he doesn’t fit any of the relationship options available. 

[Leonard · Accepted solution]

No, you can not claim your godchild he or she does not meet all of these requirements.

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 taxable income for the year must be less than $4,150 in 2018. Social Security income is not included in this limit. 

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, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.