Do my girlfriend and her kids count as dependents?

[MinhT1]

You can claim your girlfriend and her children as dependents if they pass all of the following tests:

1. The person can't be your qualifying child or the qualifying child of any other taxpayer. 
2. The person must live with you  all year as a member of your household (and your relationship must not violate local laws). 
3. The person's gross income for the year 2024 must be less than $5.050. 
4. You must provide more than half of the person's total support for the year.
5. The person is a U.S. citizen, U.S. resident alien, U.S. national.
6. The person is not a married person who files a joint return unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.

[DoninGA · Accepted solution]

It depends.  They would have to meet all the requirements under the Qualifying Relative rules.

To be a Qualifying Relative -

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 income for the year must be less than $5,050 (social security does not count) in 2024
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 or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.