For W-4 (Step 3) my girlfriend (dependent) child (6) has lived w me full time since 3, not blood related but I mainly pay. Can I claim as qualifying child or just other?

[sheine1994]

Ran out of room on original post -- I pay nearly all costs for the child (naturalized citizen) and the biological father is MIA/restrained from the child. Mother is claimed as a dependent and does not make enough to file. Can I still claim or does she simply not meet criteria for qualifying child dependent (2000 sum instead of 500 as "other dependent") because she is not blood related nor adopted at this time?  

[xmasbaby0]

If your girlfriend lived with you for the entire tax year and had less than $4700 of income, then you might be able to claim her as a "qualified relative" and get the $500 credit for other dependents.   You CANNOT claim her child as your qualified child, since you are not married.   If the child lived with you for the entire year, you might be able to claim the child for the $500 credit for other dependents.  You do not get the child tax credit, earned income credit or Head of Household filing status for claiming your GF's child.

Not sure what you mean when you say your GF "does not make enough to file. "  How much did she earn?   If your GF worked and earned some income, it would likely be better for her to file a tax return and claim her own child.  She might be able to get earned income credit and the child tax credit for claiming her child.   If she claims her child, then you cannot claim either one of them as dependents on your tax return.

[Hal_Al]

Q. Can I claim as qualifying child or just other?

A. Just other. 

A child must be related by blood or marriage to meet the qualifying child standard. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer. This means that, In addition to the above requirements, to claim your girlfriend's children, they must meet all of the above requirements and:
   --- your girlfriend must not be required to file a return,
   --- she does not file a return claiming the children
7. He must have a US social security number or tax identification number (TIN)

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...