Claim domestic partner's child

[jallison49]

I've looked around for an answer but can't seem to find anything clear that has to do with a domestic partner's child. My opposite sex domestic partner and I have been living together along with her 2 children for about 4 years. Since I provide for their well being, am I able to claim 1 or both children as a dependent on my tax return?

[NancyG · Accepted solution]

The answer is it depends on the situation.  Without details, I have assembled a number of articles that I believe will help you come to the correct answer.

Claiming a Domestic Partner as a Dependent

Tax Tips for Registered Domestic Partners & Same Sex Couples in Community Property States

DOMA - Tax Implications for Same Sex Couples

Who can I claim as my dependent? 

Rules for Claiming a Dependent 

[jallison49]

What other information would you need? I've read through the articles and it's still not 100% clear. Maybe I am confused about claiming a child just as a dependent vs. as a child (it seems there are some differences). As far as a few more details, the children live with us the majority of the time, I have the higher income in the house, their mother (my domestic partner) will not claim them on her tax return, I have provided more than half of their support. Can I consider the child a step-child since the mother and I have a domestic partnership? My employer recognizes them as step-children for benefit reasons.

The last 2 articles seem to contradict each other. The one labeled "Who can I claim as my dependent?" states that I can claim a "child, relative, friend, fiance (etc.)". The last article listed labeled "Rules for Claiming a Dependent" states that there are 2 types of dependents: Qualifying Relative and Qualifying Child.

Thank you for the help

[NancyG]

yes, consider the child a step-child. you should be fine since your employer recognizes them that way.