Federal Income Tax - Filing Status/Dependents

[pablobono]

I live in Ohio, but my question is specifically geared toward my federal income tax status.

I am single, never married. I have no biological children. I do, however, support a female friend and her child, as the biological father of the child has opted not to.

She does not work, and I am fully responsible for all expenses related to their survival, food, shelter, clothes, etc.

Can I file as Head of Household?

Can I claim either her, or the child as dependents?

 

[abezon]

For 2001-2004, if they lived there all year & you supported them, you can file HH & claim both as dependents. You cannot get the child tax credit or EIC. Starting 1/1/2005, the tax laws have changed. Barring any contradictory revenue rulings, you'll be filing single & claiming only your friend (if her income is under $3200. You won't be able to claim the boy or file as head of household because the boy is a "qualifying child" of his mother. But if mom works, she can claim earned income credit (whether you claim her as a dependent or not).

 

[pablobono]

What if they didn't live with me all year??

 

[Snipes5]

Then you can't file HOH and claim them. They have to have lived there the entire year.

Snipes