It depends on whether your boyfriend qualifies to claim your son. The rules are different for your boyfriend than for you. Here are rules for your boyfriend to claim your son as a Qualifying relative (even though they are not related). See below for rules for you to claim son as a Qualifying Child.
Qualifying relative
- They don't have to be related
to you (despite the name).
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They lived with you the
entire year.
- They made less than $4,050 in
2017.
- You provided
more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of
questions to make sure you can claim them.
Qualifying Child:
Tests
To Be a Qualifying Child
1.
The child must be your son, daughter, stepchild, foster child, brother, sister,
half brother, half sister, stepbrother, stepsister, or a descendant of any of
them.
2.
The child must be (a) under age 19 at the end of the year and younger than you
(or your spouse, if filing jointly), (b) under age 24 at the end of the year, a
student, and younger than you (or your spouse, if filing jointly), or (c) any
age if permanently and totally disabled.
3.
The child must have lived with you for more than half of the year.
4.
The child must not have provided more than half of his or her own support for
the year.
5.
The child must not be filing a joint return for the year
(unless that return is filed only to get a
refund of income tax withheld or estimated tax paid).
If
the child meets the rules to be a qualifying child of more than one person,
only one person can actually treat the child as a qualifying child. See
Qualifying Child of More Than One Person to find out which person is the person
entitled to claim the child as a qualifying child.
