Can my ex-wife's boyfriend (now ex-boyfriend) claim my daughter on his taxes. She doesn't file taxes. Shouldn't I be able to claim her since I provide 50% support

[paulashay30]

She doesn't work, doesn't file taxes. I just found out that she is receiving welfare/SDI for the past 6 years. No reported income as she works under the table. They also have a child together so he should only claim her and not my daughter.

[macuser_22]

Assuming a minor child under age 18 and the child lives with the mother and not you.

For him to claim an unrelated child *all* of the following conditions must be met:

1) He must have lived with the child the entire tax year - all 365 days except for temporary absences.
2) The parent that lived with the child must not be required to file a tax return.
3) He must have provided *more* than half of the child's total support for the tax year.   That includes rent, food and other support items.

If all 3 are not true then he cannot claim the child.

For a parent to claim, support is not an issue, but if you did not live with the child more than 1/2 the year then you would need a signed 8332 form from the mother for you to claim.  Then you could claim the exemption and child tax credit but not the EIC or child care.

[SweetieJean]

With whom does your daughter live?

[SweetieJean]

"welfare/SDI for the past 6 years. No reported income as she works under the table."  Lovely.

[macuser_22]

Just to add to the above #2.     If she "worked under the table" then she was probably *required* to file a tax return.   The rules for claiming an unrelated dependent do not hinge on whether the parent actually filed a tax return or not, but if they were *required* to file.  If that is the case and tax fraud is involved, then his claiming the child might also be fraudulent.

[SweetieJean]

@macuser_22   Excellent observation!

[paulashay30]

I have hired an attorney as my 15 yr old daughter doesn't want to live with her mom.

[paulashay30]

This entire situation is crazy because he did live there but welfare didn't know that and isn't aware of his income

[macuser_22]

You need to talk about this tax situation with the attorney also.    That does not mean that you would qualify to claim the dependent, but it might help with your case of custody.

[Critter]

Since you are not the custodial parent you cannot claim the child without the ex's permission and a signed form 8332.  Support is not a determining factor any longer according to the IRS. 

As to the boyfriend ... to claim a child that is not related to him he would be restricted to just claiming the child's exemption ( not any credit or HOH filing status) and only if the child lived with him all year and he provided more than 1/2 the child's support for the year.  However if the mother has SSDI then the child does as well and the support test will be hard to pass. 

If you want to turn them in for doing incorrect tax returns ... https://www.irs.gov/individuals/how-do-you-report-suspected-tax-fraud-activity

Or SSDI fraud ... http://www.disability-benefits-help.org/blog/social-security-disability-benefits-fraud

[SweetieJean]

SDI might be state supplemental disability insurance benefits.

[SweetieJean]

@paulashay30  You can always petition the court for custody of the child.

[Hal_Al]

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 a requirement that a QC be closely be related.   Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.  
The boyfriend could only claim the child as a Qualifying relative and then only if he lived with the child all Year (because the child is not related) and if he provided most of the child's support.