Help

[Shilo1]

I have a issue where my exes 17 yr old lived with me for a year an a half an I couldn't file him last yr because little did I know I needed permission from her. Well she was in prison at the time an just got out in late October 2023. She's trying to claim him now. Just curious on what to do from here. Please help

[xmasbaby0]

Even if you could claim the child----which is questionable -- since he is not related to you, all you would "get" would be the non-refundable $500 credit for other dependents.   Since he is not related to you, you cannot get the child tax credit, earned income or head of household filing status for claiming him.   (and...if he was 17 before the tax year ended, no one gets child tax credit for him.  Only a child 16 or younger qualifies the parent for child tax credit).

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  

[Opus 17]

@xmasbaby0 

A step-parent has the same legal position to claim a child dependent as a biological parent, and that ability is not ended with a divorce.

[xmasbaby0]

@Opus 17 We do not know if the "ex" is an ex- spouse or an ex-girlfriend.   

@Shilo1 Were you legally married to your "ex" before she became an "ex?"

[Shilo1]

So it would be pointless to file him is what your saying

[Opus 17]

More facts are needed.

Is this your 17-year old stepchild?  For IRS purposes, once they are your stepchild by marriage, they are always your stepchild for dependent purposes, even if you get divorced from the other parent. 

If this is your stepchild, and they lived in your home for more than half the nights of 2022, you are the only person with the automatic right to claim them as a dependent, and you don't need permission from the other parent.   Same for 2023, if they lived in your home for more than half the nights of 2023, you are the only person with the automatic right to claim them as a dependent, and you don't need permission.

If the other parent also claims them, whoever tries to e-file second will be blocked, but they can print their tax return and file by mail.  When the IRS gets the duplicate dependent claim, they will send letters to both parents to determine who is really entitled to claim the child as a dependent. 

[Shilo1]

No we wasn't married she was in.prison for 2.5 yrs

[xmasbaby0]

@Shilo1 We need more information.   First---were you legally married to the child's mother at some time?  Was she ever your legal spouse--making you the legal step-parent of her son?    Or is she an "ex" girlfriend?   And----if she is/was your girlfriend, did the child live with you for ALL of 2022?

[Shilo1]

Never married been raising him since he was 1. When his mom went to prison he came an lived with me. The and grandparents said they didn't have room for him at there house

[Opus 17]

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@xmasbaby0 wrote:

@Opus 17 We do not know if the "ex" is an ex- spouse or an ex-girlfriend.   

Even if the two adults were never married, the taxpayer here can claim the child as a qualifying relative dependent for any year where the child lived in their home or household for the entire year (all 365 nights), as long as they also paid more than half the child's support.  Permission from the biological parent is not required.  (This is a $500 credit).  It would depend on the exact dates, "a year and a half" is too vague for this discussion. 

Also, depending on when the child turned 17, and depending on whether "ex" means unmarried partner or spouse, the child might be worth a $2000 child tax credit, at least for 2022. 

[Shilo1]

Never married we was split up for about a yr an the kid moved in with me again when she went to do 2.5 yrs in prison. That's all I can come up with. Like that's the jifs of everything that went down. Now she's out which was in late October an says she gets to claim him an said.i.never got permission. Oh an she took my other kid which is 15 an won't let him talk or see me. She was in prison for eluding a child as just an fyi.

[Opus 17]

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@Shilo1 wrote:

Never married been raising him since he was 1. When his mom went to prison he came an lived with me. The and grandparents said they didn't have room for him at there house

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Because you were never married, the only time you can claim the child as a dependent would be for any year where,

1. the child lived in your home (or as a member of your household) for the entire year.  (Temporary absences like for vacation or summer camp don't count against you, since the child is still a member of your household.)

2. AND you paid more than half the child's total support.

Permission of the other parent is not needed in this case, and the dependent would be worth a $500 credit.

So that rules out 2023, but maybe not 2022, depending on the exact dates.

For 2023, the parent can't claim the child as a qualifying child dependent since the child didn't live with the parent more than half the year.  But you can't claim the child either.  The parent can only claim the child under a "multiple support agreement" where everyone who paid more than 10% of the child's living expenses signs a form agreeing that they won't claim the child and the parent can.    However, the IRS has no real way of enforcing this unless someone files a whistleblower complaint, so for practical purposes, the parent will probably get away with claiming the child for 2023.  

[Shilo1]

He lived with me all of 2022 except November an December 2023. But was there from July 2022 til December 2023. You do the math. An received no help. As for when she got out she had 15 grand in her pocket. How who knows 

[xmasbaby0]

@Shilo1 Thanks for clarifying.   So---if you were never legally married to the child's mom, you are not a legal step-parent.   He is unrelated to you---which brings us right back to the fact that you cannot claim him unless he lived with you for the entire year----no living somewhere else for a month or two-- and even if you can claim him, you only get the $500 credit for other dependents--nothing else.   That credit can reduce tax you owed.  It is not a refund.

Sorry---it sounds like a difficult situation and you were kind and generous to a child who needed you.