Most of the answers above are incorrect.
There are two types of depenents, qualifying children and qualifying relatives.
To be a qualifying child, the rules are:
1) the child must be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother or -sister, step-brother or -sister, of a descendant of any one of them - eligible foster child is defined as an individual placed with you by an authorized placement agency or by judgement, decree, or other order of any court or competent jurisdiction.
2) child is under 19, or under age 24 and a full-time student, or permanently and totally disabled.
3) child must have lived with you for over half of the year
4) child must not have provided over half of his own support
5) if more than one person meets the rules to be a qualifying child, you must be the person entitled to claim the child.
To be a qualifying relative
1) the person cannot be your qualifying child or the qualifying child of anyone else
2) the person must either be related to you in one of the ways the IRS allows, or live with you all year
3) the person's gross income for the year must be less than $3300
4) you must provide over half of the person's total support for the year.
They are not the father's qualifying children because he does not meet the residency test, unless he also lived with them for at least half of either year. If he did, then he would meet the rules to claim them as qualifying children for that year, and you could not claim them, with or without his permission.
For 2005, unless the children were placed with you by an authorized placement agency, then they were not your qualifying children, so you didn't have the legal right to claim them if they only moved in with you in June, since for 2005 you don't meet the residency test for them to be qualifying relatives. If they WERE placed with you by an authorized placement agency and didn't just move in with you, then you can legally claim them for 2005.
For 2006, since they lived with you all year, you can claim them as long as neither of their parents lived with them for over half of the year also. If a parent also lived with them for half a year, then a non-related person would not be able to claim them since they would be the parent's qualifying child.
It's a matter of who they lived with, not a matter of being their legal guardian.
A parent can't "give permission" to someone to claim their kids if that person doesn't meet the rules for claiming a dependent.
For 2006, the father could only claim them if they lived with him for over half of the year (qualifying children) or if he provided over half of their total support (qualifying relative). If that's the case, then he can claim them, and you can't. But for 2005, you didn't have the legal right to claim them if they didn't live with you all year, unless they were placed with you by an authorized agency.
2007-03-10 18:19:34
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answer #1
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answered by Judy 7
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You can if you pass all the tests:
1) you have to have provided 50% or more support
2) the child can't have more than $3300 in income
3) they're either your relative or they lived with you in your home the full year
4) the child can't file a joint return with a spouse
5) they're a citizen or legal resident of the US
The guy has no case against you, from the sound of it. Even though he's the father, he fails the residency test.
(By the way, in 2005, you were not allowed to claim the exemption because YOU failed the residency test. He can't give you the exemption, technically, because you don't qualify. But if nobody ever challenges you on that year's return, it will expire in 2 years and can't even be audited.)
Some of the answers here are confusing the two sets of rules. You can qualify to claim an exemption under two sets of rules ("qualifying child" or "qualifying relative"--I've given you the tests for the second one). It's possible that you actually qualify under both, but for you, the second set is the easiets because your status as guardian will never be an issue.
Others are using "qualifying child" where 50% support comes in. That's why some answers differ.
Note to lil ma: you go girl! You're right! He should be taking care of the kids "his dam self"! He snoozed, he lost, and losing kids is a big deal. You don't get many blessings in life like these.
2007-03-10 16:26:34
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answer #2
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answered by Anonymous
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The children are not related to you and did not live with you for all of 2005. You were not entitled to the dependency exemptions for them. The parents were not entitled to claim the children either since they did not live with the children for more than six months.
For 2006, since neither parent lived with the children, neither parent can claim the children as dependents.
As far as your right to claim the children in 2006, it depends on where the money comes from to support the children. If the children did not provide over half of their own support, then you satisfy all requirements to claim the children as qualifying children and get all tax benefits.
If the children did provide over half their own support (through Social Security benefits most likely), then although the children would not be your tax dependents, they still qualify you for the Earned Income Credit as nondependents.
2007-03-10 23:51:06
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answer #3
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answered by ninasgramma 7
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a child can only be claimed once. a child can be claimed by his legal guardian.
if you have full custody of the child, there is no question as to if you can claim this child. If the custody is split, generally whoever provides the most care for the child would claim them. In situations where it is not obvious who provides the most care, the judge would have specified how that will work. If there is ambiguity, you should talk to a tax accountant at least or a tax attorney.
2007-03-10 16:32:33
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answer #4
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answered by Anonymous
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I particularly have a smooth lady (now 17) residing with my family members. She got here to us in 02/14 and we were given a short-term guardianship paper signed by technique of her father and mom in 04/14. We were given finished legal guardianship on 12/a million/14. We claimed her on our income tax because we didn t obtain a penny from her legal father and mom for 10 months. Her father and mom also claimed her and now the IRS is questioning us. Who must have claimed her us or her organic and organic father and mom?
2016-12-01 19:52:17
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answer #5
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answered by ? 4
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He would have to provide more than 50% financially for him to claim them. Like rent, food, clothing and medical. If he does not then he will be the one to get in trouble. To claim a person as a dependent they do not have to be related to you or even a child but you must provide more than 50% finances for them. I don't know how he would get you in trouble but if he called the IRS they would probably go after him instead.
2007-03-10 16:35:15
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answer #6
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answered by bubbles 5
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In most cases the only way to claim a child is if the child lives with you. If you're divorced paying alimony you will have a tax deduction. If you are paying "child support" you can not deduct a dime.
Yep, taxes are unfair.
2007-03-10 16:25:51
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answer #7
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answered by Kyle L 1
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If you are their legal gaurdian, then you don't have anything to worry about. Especially if you can provide proof that it's been you that has been providing for them, HOWEVER, recently, G.W. Bush has passed a law stating that you can only have dependents that are related to you by way of blood or marriage, because some christian organization said that the govt. would be basically supporting and harboring pre-marital sex if you could claim other peoples kids without being married. But you shouldn't worry. Especially if he doesn't snitch.
2007-03-10 16:30:05
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answer #8
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answered by Dirtboy 1
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He cannot claim them if they have not lived with them if you are their legal guardian, then you have the right to claim them. If the father tries to claim them, he will be committing tax fraud and will go to jail. Just keep proof of your guardian ship and proof that they did live with you for all of '06, and you should be fine. On the tax form it asks if the children lived with you for the tax year.
2007-03-10 16:32:35
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answer #9
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answered by lilly j 4
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if you are they're legal guardian..
it is not illegal for you too claim them. the best thing for you to do is talk to the person who is doing you taxes.. they will know for sure.. and if you're going your own.. just call one and ask.. better safe then sorry.
2007-03-10 16:26:22
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answer #10
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answered by Ash 2
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