You can claim a dependent if the person meets the criteria as a qualifying child or qualifying relative. These new rules apply for tax years starting in 2005. The old rules for dependents apply for tax years 2004 and earlier.
These rules enable you claim a person as a dependent. A dependent means that the person relies on you for their support. A person can be either independent (supporting themselves) or the dependent of at most one taxpayer. If more than one taxpayer attempts to claim the same person as a dependent, each taxpayer will be audited to determine who is legally entitled to claim the dependent.
Being able to claim a dependent is necessary if you want to take advantage of various child-related tax benefits, including the child tax credit, the earned income credit, the childcare tax credit, and the head of household filing status.
Qualifying Children
To be claimed as a qualifying child, the person must meet four criteria:
Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).
Residence — for more than half the year, the person must have the same residence as you do. (More than half a year means, at minimum, six months and one day.)
Age — the person must be
under age 19 at the end of the year, or
under age 24 and a be a full-time student for at least five months out of the year, or
any age and totally and permanently disabled.
Support — the person did not provide more than half of his or her own support during the year.
TIPS
The qualifying child must live with you for more than half the year.
The old rules stated that the taxpayer must provide over half the support. The new rules state that the qualifying child must not provide more than half of his or her own support. The change makes it easier for families relying on public assistance, charity, and gifts from family members to claim a dependent.
If a child does not meet the criteria to be a "qualifying child," you may still be able to claim the child as a dependent using the tie-breaker tests or the qualifying relative tests.
Tie-Breaker Tests for Claiming a Qualifying Child
If two or more taxpayers claim a dependent as a qualifying child in the same year, the IRS will use the following tie-breaker tests to determine which taxpayer is eligible to claim the dependent. The tie-breaker tests are listed in order of priority.
The child will be the qualifying child of:
the parent,
the parent with whom the child lived for the longest time during the year,
if the time was equal, the parent with the highest adjusted gross income,
if no taxpayer is the child's parent, the taxpayer with the highest adjusted gross income.
TIPS
A child can be the dependent of at most one taxpayer.
There are normally 365 days in a year, so chances are the child will spend at least one day more with one parent than the other parent.
If the child spends exactly equal time with both parents, the parent with the higher income will be able to claim the dependent.
The non-qualifying parent can claim the dependent ONLY IF the qualifying parent releases his or her claim to the dependency exemption using IRS Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (PDF document).
2007-12-07 02:39:51
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answer #1
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answered by ? 3
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If he isn't your child's biological father, then he can't claim the child in any case, so it doesn't matter whether he'd be able to get anything back, he can't claim him or her even if he provides all the support.
City cowgirl is WRONG when she says if you support a child you can claim them as long as nobody else does. You can if they are a close blood relative, so she'd be OK claiming her niece, but that doesn't apply to your fiance and your child since the child isn't a close blood relative of his. And wouldn'thaveit.... is living on borrowed time, since her fiance is claiming her kids even though he's not the father - the IRS just hasn't caught up to them yet, and if and when they do he's going to be paying back a lot of taxes, interest and penalties for claiming them illegally.
If you aren't working and don't have income, you don't have any tax to get a credit against, so there isn't anything to file for and is nothing to be gained.
If it would help your fiance save any taxes, he could probably claim you, if you lived together ALL year and you didn't have gross income over $3400. But if he'd not going to owe taxes anyway it wouldn't matter. If he has enough income to have tax liability but just isn't getting a refund due to defaulted student loans, and he's eligible to claim you, he might as well - if they're keeping his refund, at least there would be more refund to keep which would pay down his debt more and help in the future. If he did claim you, he still couldn't file as head of household though, he'd have to file as single assuming that he is.
2007-12-07 02:41:01
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answer #2
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answered by Judy 7
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I would add that, even though your fiance cannot claim your child as a dependent, he may be able to claim you as a dependent.
In addition to the other details you already provided, if you lived together for the entire year and cohabitation is not illegal in your state, you would meet the definition of a qualifying relative for him (in the strange world of tax definitions, one does not necessarily have to be related in order to be a qualifying relative).
While the higher refund would still be offset against the student loans, at least he would have more of the loans paid off.
2007-12-07 06:31:07
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answer #3
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answered by taxreff 7
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Only you or the child's father may claim your child on your tax returns. Your fiancee may NOT claim the child since the child is your and the child's father's Qualifying Child and that bars your fiance from claiming the child as a dependent regardless of how much support he provides. That rule has been in effect since tax year 2005.
If you have no income and do not file you could permit the child's biological father to claim the child but that's it.
2007-12-07 02:50:45
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answer #4
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answered by Bostonian In MO 7
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Whoever the toddlers stay with fifty one% of the time gets the tax write off. in case you have time to be in school you have time to get a activity. the comparable would be suggested for him. college after little ones is considered a luxury for the two mothers and dads. in case you opt to understand what the courts will order seem up your state calculator and its fantastically basic..
2016-11-14 18:33:39
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answer #5
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answered by swett 4
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He can not claim your child because it is not his child (I presume).
You have no reason to file if you are not working. There are two refundable credits but you can only receive them if you have "earned income". Earned Income is wages/salary or self-employment.
Net effect: No one gets to claim your child.
2007-12-07 02:24:01
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answer #6
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answered by Wayne Z 7
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YES>>>>> IF you both have lived with him for over sixth months of the tax year 2006. You are considered common law married in most states and your child would be considered a stepson/stepdaughter. I have verified this WITH the IRS agent # 77458397 Mr. Foster.
Child Tax Credit
This credit is for people who have a qualifying child as defined on this page. It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 45) and the earned income credit (on Form 1040, line 66a; or Form 1040A, line 40a).
The maximum amount you can claim for the credit is $1,000 for each qualifying child.
Qualifying Child
A qualifying child for purposes of the child tax credit is a child who:
Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild),
Was under age 17 at the end of 2006,
Did not provide over half of his or her own support for 2006,
Lived with you for more than half of 2006 (see Exceptions to time lived with you below), and
Was a U.S. citizen, a U.S. national, or a resident of the United States. If the child was adopted, see Adopted child below.
For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); Form 1040NR, line 7c, column (4); or complete Form 8901 (if the child is not your dependent).
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2006, that child meets condition (5) above to be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is considered to have lived with you for all of 2006 if the child was born or died in 2006 and your home was this child's home for the entire time he or she was alive. Temporary absences for special circumstances, such as for school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived with you.
There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for Form 1040, lines 53 and 6c; Form 1040A, lines 33 and 6c; or Form 1040NR, lines 48 and 7c.
Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for Form 1040, lines 53 and 6c, or Form 1040A, lines 33 and 6c.
Limits on the Credit
You must reduce your child tax credit if either (1) or (2) applies.
The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 43; is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.
Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.
Married filing jointly - $110,000.
Single, head of household, or qualifying widow(er) - $75,000.
Married filing separately - $55,000.
2007-12-08 03:16:32
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answer #7
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answered by Anonymous
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