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, a
relationship test and residence test. Only a QC qualifies a taxpayer for the
Earned Income Credit and the Child Tax Credit. They are interrelated but the
rules are different for each.
Your boyfriend cannot claim your daughter, unless:
- she lived with him all year,
- he provided more than half her support and
- you were not required to file a tax return (basically you had little or no income).
Even then he can only claim her as a standard dependent, not a QC. See full rules below.
So, if he qualified in 2015 and 2016, he can file an amended return, adding her as a dependent. His 2015 & 2016 returns were not "denied" they were only prevented from being e-filed. He could have mailed in returns. So, the way to "file written reports" is to file an amended return for each year*.
No, you cannot yet file a 2017 return. But, don't worry about trying to beat the clock on the other person. If his e-filed is rejected, he will have to mail a paper return. You say "my son" not "our son". If the son is not his biological child, the same rules as you daughter will apply. But since he was born during the year, he is considered living there all year.
*Here's what usually happens (I think it's the same for amended returns):the IRS will process his return and send his refund, in the normal time. Shortly (up to a year)
thereafter, he'll receive a letter from the IRS, stating that the child was claimed on another return. It will tell him that if he made a mistake
to file an amended return and if he didn't make a mistake to do nothing. The
other party will get the same letter he did. If one of them doesn't file an
amended return, unclaiming the child, the next letter, from the IRS, will
require you to provide proof. I assume the other party was the non-custodial parent. The
non-custodial parent can only claim the child as a dependent if the custodial
parent gives permission (on form 8332) or if it's spelled out in a pre 2009
divorce decree.
Winner gets the tax benefits; loser gets to pay
the IRS back with penalties and interest.
_________________________________________________________________________________________________________
.A child closely related to a taxpayer can be a
“Qualifying Child (QC)” dependent, regardless of the child's income, if:
1.
He is under age 19, or under 24 if a full time
student for at least 5 months of the year, or
is totally & permanently disabled
2.
He did not provide more than 1/2 his own
support
3.
He lived with the relative (including temporary
absences) for more than half the year
4.
He is younger than the relative (not applicable
for a disabled child)
5.
If the
child meets the rules to be a qualifying child of more than one person, you
must be the person entitled to claim the child as a qualifying child (this
essentially means that you have the parent’s permission to claim the child, if the child also lived with the parent more than
half the year)
6.
If the parents of a
child can claim the child as a qualifying child but no parent so claims the
child, no one else can claim the child as a qualifying child unless that
person's adjusted gross income (AGI) is higher than the highest AGI of any of
the child's parents who can claim the child.
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 $4,050 (2016)
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)
In addition to the above requirements, to
claim your boy/girlfriend's children, they must meet all of the above
requirements and:
--- your boy/girlfriend must not be required
to file a return,
--- he/she does not file a return claiming the
children
https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...
