Qualifying Relative Child

[Toorc21]

Hello,

I was widowed in 2019 and receive DIC military benefits from my late husband as well as SSA benefits for myself and my minor dependent. I do not work but am currently using my own GI benefits to attend college. Since 2022, my child and I have been living with my boyfriend who is active duty Air Force. Because he cares and provides for my daughter, he was wondering if he was able to claim her as a dependent on his taxes this year, or if doing so would mess with any benefits she and I have? Additionally, both my sources of income are non-taxable, yet I’ve continued to file my taxes annually out of habit despite showing 0’s all across the board— and I actually pay to mail them off each year… do I even need to file? Thank you for your time and advice!

[Opus 17]

Your boyfriend can claim your child if:

1. You are not a taxpayer and you don't file a return to claim your child (you are not a taxpayer if you are not required to file a return, and you either do not file, or you file to get a refund of withholding but don't claim any other benefits, deductions or dependents),

2. Your child lived in your BF's home the entire year,

3. Considering your own income and the money you bring to the arrangement, your BF provided more than 50% of the child's support,

4. Your child has less than $4700 of taxable income in their own name.

However, this type of dependent will only qualify your boyfriend for a $500 tax credit, not the $2000 child tax credit, and does not qualify your boyfriend to use head of household status.