My girlfriend and her daughter have lived with me all year. I have paid all expenses and support for the both of them. The father does not claim her on his taxes since he does not pay child support, etc. During the year we had a child together. I know I can claim her. We are still unmarried.
To my company my girlfriend is listed as a domestic partner. She hasn't worked all year.
So for my 2011 taxes I wanted to know who I can and cannot claim? Would I be able to claim myself as a Head of Household, claim my girlfriend, her daughter and our daughter?
The child that you had together will qualify you for Head of Household. Neither your GF nor her child would have qualified you for head of Household, because they are not related to you. Your GF and her daughter may be your dependents because they meet the six tests for being a dependent:
1. Closely Related OR live with you ALL year
2. His/her gross taxable income for the year must be less than $3,700 (2011)
3. You must have provided more than 1/2 his support
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 file a tax return claiming someone else as a dependent
6. He must not be the qualifying child of another taxpayer
Because your GF's child is not related to you, she cannot be your "Qualifying child" for such things as the Earned Income credit(EIC) or Child Tax credit(CTC); even though she can be your dependent and you get her $3700 exemption (deduction).
So to be clear. Both my GF and her daugther satisfy all 6 tests. I can claim HoH. I can claim my GF as a dependent. I can claim her daughter as a dependant, but not as a qualified child? My daughter of course can be claimed....so that's 3 dependants I can claim? TY
Yes, both daughters and your GF are your dependents. You have three dependents. You have only one "Qualifying Child" (your natural daughter) for EIC and the CTC.
Your filing status is HoH (your natural daughter is the qualifying person).
Can I claim my girlfriend as a dependent if she made more than 3700$ this year? she may have made about 6-8k this year but we have lived together and I provide most of her support.
mofongolex,
No. She doesn't meet rule #2. All 6 rules must be met to claim her as a dependent.
jessadawn,
You can't get the EIC for the 2nd child, that your BF is claiming. But he can.
The tax benefits for a child cannot be split between the parents
Yes I see that you are right. I think I was must've been reading about when the child lives with you longest since we didn't live together all year.
Thanks for the answer.
EIC: Earned Income credit- a refundable tax credit alllowed to qualified low wage earners. the credit is larger for people supporting children. see http://www.irs.gov/individuals/article/0,,id=96406,00.html
CTC: Child tax credit- $1000 credit for every child, under age 17,you claim as a dependent. It may be partially refundable, if you have sufficient earned income. see http://www.irs.gov/newsroom/article/0,,id=106182,00.html
I'm in a similar siuation... me and my boyfriend live together, both work. I have 2 children, one is the son of my boyfriend. For him to file HOH he will claim our son, who was born in 2011. I will claim my other child and file single. However, I want to get the EIC for both children because I don't make very much money in the year.??