So I don’t work anymore and next tax season 2024 it’s my year to claim my son. But I won’t have any income can my boyfriend claim him? The father of my child is okay with

[woodjasmine440]

And the father is okay with my boyfriend claiming him this next tax season because we have a written agreement

[xmasbaby0]

Your BF can claim your son IF your son lives with him all year, BF provides over half his support, and the child cannot be claimed on someone else's return.  BUT......if you and BF are not legally married, then BF only gets the $500 credit for other dependents.  He cannot file HOH, cannot get earned income credit or child tax credit for claiming your son.

[JamesG1]

Since the boyfriend is not the father of the child, the IRS says that he may only claim the child as a qualifying relative.

The tests for a qualifying relative are:

• Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
• Gross Income: The dependent being claimed earns less than $4,700 in 2023.  The number will change in 2024.
• Total Support: You provide more than half of the person’s total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

A qualifying relative does not provide all of the benefits of a qualifying child.  What tax benefits are you hoping to claim in 2024?