Girlfriend and her child as dependent

[dreq]

What is the name of your state (only U.S. law)? Pennsylvannia

My girl friend and her daughter have been living with me the whole year of 2009 while she finishes college. My Gf has had under $3000 AGI for the year.

Can I claim her as a dependent (age 29) and her daughter (age 8)?


Thank You

ChrisWhat is the name of your state (only U.S. law)?

 

[cyjeff]

No.

However, the tax laws are constantly changing and it would be worth talking to a certified tax preparer to make sure.

 

[TinkerBelleLuvr]

Actually, the answer is "yes" on this one.

Qualifying Relative

There are four tests that must be met for a person to be your qualifying relative. The four tests are:

1. Not a qualifying child test,
2. Member of household or relationship test,
3. Gross income test, and
4. Support test.

Age. Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative.

http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220939

As for the child, is the dad of the child eligible to claim him/her?

And the term "relative" doesn't necessarily mean the way you generally use it.

Member of Household or Relationship Test

To meet this test, a person must either:

1. Live with you all year as a member of your household, or
2. Be related to you in one of the ways listed under Relatives who do not have to live with you .

Claiming either party will NOT qualify you for head-of-household. You would have to have other possible dependents to qualify there.

 

[pattytx]

Wait a minute. The key word here is relative. Neither the girlfriend nor the girlfriend's child is a relative, unless the OP is the bio father of the child.

 

[irsos]

Wait a minute. The key word here is relative. Neither the girlfriend nor the girlfriend's child is a relative, unless the OP is the bio father of the child.

No, the key word is not "relative". Like many IRS definitions, a "relative" is not necessarily a relative. Under IRS regulations, a "relative" includes someone who is a member of the taxpayer's household for the entire year. This means 365 days - not most of the year.

I should mention also that the income test of $3,650 is on "Gross" income, not AGI.

 

[TinkerBelleLuvr]

Wait a minute. The key word here is relative. Neither the girlfriend nor the girlfriend's child is a relative, unless the OP is the bio father of the child.

Member of Household or Relationship Test

To meet this test, a person must either:

1. Live with you all year as a member of your household, or
2. Be related to you in one of the ways listed under Relatives who do not have to live with you .

You will note in my quote from the IRS website, the "relative" term is that they either live with you ALL year, or you fall into a "relatives" category. The GF falls in this category. We cannot say whether the OP can claim the child without further information.

 

[dreq]

List of People

So there is Me...

My gf who is 29 (her gross should be under the limit)

Her daughter AKA not mine. (8) Her biological father does not know that she exists let alone pays support or would claim her.

And this year is my turn to claim my daughter.(6)

Thanks for the updates

chris

 

[Zigner]

So there is Me...

My gf who is 29 (her gross should be under the limit)

Her daughter AKA not mine. (8) Her biological father does not know that she exists let alone pays support or would claim her.

And this year is my turn to claim my daughter.(6)

Thanks for the updates

chris

I know this is off the topic of your conversation...but, if the FATHER of the child doesn't know she exists (poor kid), then why would you even bother saying anything about support?

 

[pattytx]

Oh, relatives and relative. Now I get it. Not.

 

[efflandt]

See IRS Publication 501 for all the details.

 

[TinkerBelleLuvr]

Oh, relatives and relative. Now I get it. Not.

It's the IRS - no one, except their auditors, need to understand them. You can either have a Qualified Child or a Qualifed Relative. If you aren't a qualified child (in the OP's case, neither qualify), then it falls under qualified relative. The IRS then differentiates that term into someone who could be related to you (the old fashioned meaning that most of the world understands), or they have been a member of your household for the entire year. Patty, just remember, this is from the government. None of us have to understand it.

 

[LdiJ]

It's the IRS - no one, except their auditors, need to understand them. You can either have a Qualified Child or a Qualifed Relative. If you aren't a qualified child (in the OP's case, neither qualify), then it falls under qualified relative. The IRS then differentiates that term into someone who could be related to you (the old fashioned meaning that most of the world understands), or they have been a member of your household for the entire year. Patty, just remember, this is from the government. None of us have to understand it.

Nope, but it sure gives some of us "job security"...LOL

 

[dreq]

so its a go

So its a go?

Just to be clear, I could claim them both as a qualified relative?

 

[ecmst12]

What WOULD qualify OP as head of household?

 

[LdiJ]

So its a go?

Just to be clear, I could claim them both as a qualified relative?

Yes, you can claim them both as qualifying relatives. However, you cannot get the Child Tax Credit or EIC for the child. So make sure that you designate the child as "other" in the relationship field.