Can my fiancé claim my son as a dependent if I cannot claim him and we live with my fiancé and he supported us financially?

[xmasbaby0]

Maybe.  If your child lived with your BF all year and the child cannot be claimed by someone else, your BF may be able to get the $500 credit for other dependents by claiming your son.  BF cannot get Head of Household filing status, child tax credit, earned income credit or childcare credit because the child is not related to him.  The $500 credit is it.

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  

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

[JohnB5677 · Accepted solution]

Yes, you can claim someone who is not related to you as a dependent.

They must live in your home for the entire year along with the other requirements under the Qualifying Relative rules.

To be a Qualifying Relative -

• 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.
• The person either
  • must be related to you or
  • must live with you all year as a member of your household.
  • can't have a gross income of more than $4,700 in 2023 and be claimed by you as a dependent. This threshold increases to $5,050 for 2024.
• You must provide more than half of the person's total support for the year.
• The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
• The person must not file a joint return with their spouse.