Qualifying Relative

[Nolanmadi]

My boyfriend and I were together 9 years, with five kids. 3 his and 2 mine. We always just claimed our own children. Now that we’re separated and one of his children that I raised (age 10) lives with me full time and I get no aid or child support for her. He isn’t even involved anymore. Do I need a form from him releasing her to be able to be claimed by me as a qualifying relative?

[Bsch4477]

Since the child lives with you, you don’t need his permission to claim the child as a qualifying relative. 

[xmasbaby0]

If the child was with you the WHOLE year, you may be able to claim her as a qualified relative for the non-refundable $500 credit for other dependents.  You cannot get child tax credit or earned income credit for her.

[AmeliesUncle]

The direct answer is "no".  However, have you checked if her father is eligible to claim her (see questions below)?  If he is eligible to claim her, that may affect your ability to claim her.

Did she live with her father for over half of the year (for example, you separated after June 30th)?  

Just to confirm, this isn't a "temporary" situation (for example, the father is temporarily incapacitated, but will take the child back when he is able), is it?

[Opus 17 · Accepted solution]

Father can't claim the child unless child lived in father's home more than half the year.  You can't give a valid form 8332 release because you aren't a biological or legal parent or step parent (assuming you never married).  

You can claim the child as a qualifying relative if the child lived in your home all 365 days of the year (or as a member of your household if you took a vacation, basically the child lives with you all 365 days).  You don't need a form 8332 because that applies only to joint parents who live apart, and it would not be valid if you are not a legal or biological parent.

This creates a situation where, suppose the child lived in father's home for one night, and with you 364 nights, then no one can claim the child. Father can't because less than half the year and no one qualified to sign a form 8332, and you can't because less than the full year.