Tax Year Prior to 2020: Can i claim my girlfriends children as dependents?

[JamesG1]

Whether you can claim the children of your fiancé depends upon the facts and circumstances.

A dependent must meet the requirements of a qualifying child or a qualifying relative in order for you to claim them on your tax return.

The tests for a qualifying child are:

• Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: Must have the same residence for more than half the year.
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
• Support: Must not have provided more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.

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 $4,300 in 2020.
• Total Support: You provide more than half of the 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.

TurboTax software will ask you simple questions and give you the tax deductions and credits you are eligible for based upon your answers.

See also this and this TurboTax Help.

You may also want to view IRS Publication 501 under Dependents, Standard Deduction, and Filing Information.  See page 11 for 2019.

[Hal_Al]

@kmayosr1 

What you were told is  all basically correct, but not exactly.  But the bottom line is YOU cannot claim them (another taxpayer with slightly different circumstance might).  It's complicated.

"I was told I could not clam my fiancé kids because i am not the father, even though I provided for the the whole year."  

You cannot claim them as "Qualifying Children" (and get the child tax credit and EIC) because you are not closely related.  If you supported them AND lived with them ALL year, you could claim them as "Qualifying Relative" dependents and get the (up to) $500  Other dependent credit. 

"I was also told if we were married , I could claim them".

Correct. A step child is the same as a biological child for tax purposes.

"Her and the children's father were never married"

That's not relevant for taxes.

"They stayed with me since June". 

That means they did NOT live with you all year.  You cannot claim them at all. 

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4300 (2020).
3. The taxpayer must have provided more than 1/2 his support

In either case:

1. He must be a US citizen or resident of the US, Canada or Mexico
2. He must not file a joint return with his spouse or be claiming a dependent of his own
3. He must not be the qualifying child of another taxpayer

In addition to the above requirements, to claim your girlfriend's children, they must meet all of the above requirements and:

--- your girlfriend must not be required to file a return,

--- she does not file a return claiming the children

[divino5118]

Can I claim my girlfriend daughter as child  if I fully support her all year?

[AliciaP1]

Yes, you can as long as she meets all the qualifications to be considered your dependent.  You can review the qualifications at Who can I claim as my dependent?

@divino5118

[xmasbaby0]

If your GF's child lived with you the whole year and you paid for over half her support you may be able to claim the child as a qualified relative dependent and get the $500 credit for other dependents for her.   Since she is not your own qualified dependent child you cannot get child tax credit, earned income credit, child care credit or use her as the dependent to file as Head of Household.

CREDIT FOR OTHER DEPENDENTS

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

[Hal_Al]

@divino5118 

You haven't provided enough detail of your situation. 

See the reply right above your question.  It covers most situations. But, it is not for 2021.

For 2021, there's something new: the enhanced and fully refundable child tax credit.  You may get a $500 credit for claiming the child, but your girlfriend loses out on $3000 (maybe $3600), even if she has no income. 

[Imablagg]

So what if I were to claim my girlfriends daughter whom I've raised for eleven years . Six of which my girlfriend has not been around . Could I claim her as a defendant since I'm the only parent she has known for the past six years . I dont have no court order starting I have custody . The situation never arose for me to have to pursue trying to get actual court order . Mainly because I was afraid I could lose her to CPS.  She is 18 as of last month I know I cant claim her using head of household status . But what if I used single status . Is it possible she has lived with me for the whole year every year since I met her 11 years ago and I am the only source of income in the house 

[Hal_Al]

@Imablagg  Yes, you can claim your girlfriend's daughter, if she lived with you all year. She is an unrelated person, so she can only be claimed under the "Qualifying Relative (QR) rules.

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he/she meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4300 (2021).
3. The taxpayer must have provided more than 1/2 his support

In either case:

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 be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

He must have a US social security number or tax identification number (TIN)

Since she is unrelated, she is not a qualifying person for Head of Household filing status, even though she can be claimed as a dependent. 

[ScarletStoner]

Hello, I’m wondering if my fiancé can claim me, our newborn, and my son from prior relationship as defendants and claim head of household? Or would he not get the child tax credit for my son I had before meeting him? 

[NCperson]

@ScarletStoner - 

there are two critical requirements to claim HOH

1) is there a qualifying person? (yes, because of the new born)

2) does she pay more than 50% of the cost of maintaining the home?  

if the answer to both are 'yes', she can claim HOH, otherwise she can't and would have to file single. 

As far as who can she claim as a dependent, best to use this IRS tool as each situation will be unique 

1) she cam certainly claim the newborn

2) if you earned more than $4300, she can't claim you, but if you earned less it is possible based on other circumstances (e.g. did you two live together ALL YEAR)

3) for your son from a prior relationship, there are unanswered questions that the tool can walk you through - it is possible she can, but it is also possible she can't, 

Can SHE claim CTC for YOUR son? No, because there is no biological or legal relationship between the two of them. It is possible she could claim him as an 'other dependent" (based on a myraid of circumstances that the tool will determine for you), but she could not claim CTC for him. 

IRS tool: 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent 

[Hal_Al]

Q. I’m wondering if my fiancé can claim me, our newborn, and my son from prior relationship as dependants and claim head of household?

A. The newborn qualifies his parent (your fiancé) for dependency, head of household, child tax credit and Earned Income Credit. This assumes they lived together for more than half the year (or half the time since birth).  You and your son only qualify for the "Other dependent credit" and then only if you lived with your fiancé all year. See full rules above and here 

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

Q. Or would he not get the child tax credit (CTC) for my son I had before meeting him? 

A. Correct, because he is not related to that child. The child MAY qualify for the $500 "other dependent credit", but not the child tax credit (or the earned income credit). After your marriage, he will qualify for the CTC.  A step child is the same a s a biological child, for taxes. 

[NCperson]

<< and claim head of household>>

note for HOH, there is also the 'supporting expense' rule.  While the newborn satisfies item 3 below, there is still the open question of the expenses (#2) .....

Head of Household
You may be able to file as head of household if  you meet all the following requirements.
1. You are unmarried or considered unmarried on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later.  
2. You paid more than half the cost of keeping up a home for the year.
3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she doesn't have to live with you. See Special rule for parent, later, under Qualifying Person. 

see page 8.  

https://www.irs.gov/pub/irs-pdf/p501.pdf

it is possible, but may not that case here, that two unmarried people living together and neither qualify for HOH.  Let's say She contributes more than 50% of the household expenses but HE has a child from another relationship.  SHE would satisfy #2 but not #3 and HE would satisfy #3 but not #2.  Both would file Single and HE could claim a dependent.  

[VolvoGirl]

Are you asking about a  2021 tax return?  When was your baby born?  If the baby was born in 2022 they don't go on a 2021 return at all.  So he won't qualify as Head of Household.  He can claim you and your son if you lived with him the whole year and had less than $4,300 total income for the year.