Can my mother claim my daughter and I as dependents

[wifeyj618]

Ive been living with her since November 2016. My daughter was born in may. Can she claim both of us and receive the "birth of a child" tax credit thing?

[Texas Roger]

Are you asking about tax year 2016 or tax year 2017? Which year was your daughter born?

[wifeyj618]

2017. She was born in 2017.

[rjs]

In the question you posted a few months ago you said you had a 17-year-old boy, not related to you, living with you from April 2016 to February 2017. Now you say you've been living with your mother from November 2016 to the present. So was the 17-year-old living with you in your mother's house from November to February? Is the 17-year-old in any way related to your daughter?

As far as your mother claiming you and your daughter, where does your daughter's father fit into the picture? Does he live with you? Are you married to the father, or to anyone else?

Sorry for all the personal questions, but they could affect who can claim whom as a dependent.

[Lisa995]

"receive the "birth of a child" tax credit thing"
There is no such "thing".

[wifeyj618]

He was living with me from march 2016 to September 2016. When I was unable to work due to a complicated pregnancy I  was no longer able to support anyone else and at that point in November I moved in with my mother. He is the nephew of the child's father. The child's father is in no way involved at all. Not even on the birth certificate.

[rjs]

Does anyone else live in your mother's home besides you, your mother, and your daughter?

[wifeyj618]

No. Its just the 3 of us. My dad passed away in 2015.

[wifeyj618]

For 2016, a new baby also delivers a tax credit of up $1,000, even if the child was born late in the year. Unlike a deduction that reduces the amount of income the government gets to tax, a credit reduces your tax bill dollar-for-dollar...... I found that on intuit (lisa995)

[Texas Roger]

How old will you be at the end of 2017? Are you a full time student? How much income will you have in 2017?

[wifeyj618]

I will be 25. I am enrolled in Penn foster online. I don't know if they consider that full time? I am paying out of pocket for it on a payment plan. I am not working. I am receiving tanf right now. I have no one to watch my daughter and my brand new car was repossessed when the drs took me off from work.

[wifeyj618]

Do you know what that income limit may be?

[Texas Roger]

Child tax credit is $1000 for a dependent child under age 17 at year end.
You must have a tax liability to offset the credit. If you don't have a tax liability, you can't get the credit.
You may get "additional child tax credit" instead if your earned income was at least $3000.
Child tax credit may be phased out for taxpayers whose adjusted gross income is above the limit for your filing status.
The limits are:
$110,000 for married filing jointly
$75,000 for single or head of household
$55,000 for married filing separately
The credit is reduced $50 for every $1000 of income (or part thereof) over the limit.

[wifeyj618]

Thank you so much for all your help! I wanna help my mom as much as I can because if she didn't do this for us and and my daughter wouldn't be here. Thank you for all your help!

[Texas Roger · Accepted solution]

There are two types of dependents--qualifying child and qualifying relative. Based on your comments, it appears you would not be required to file your own tax return for 2017 and your mother would be able to claim you as a qualifying relative and your baby as a qualifying child. Here are the requirements for a qualifying child dependent:

1. The child must be your son, daughter, stepchild, foster chld, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you (or your spouse, if filing jointly) unless disabled.

Here are the requirements for a qualifying relative dependent:

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 $4,050 in 2016.

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.

Your mother would get the $1000 child tax credit for your baby unless her income exceeds the income limits.