Can your boyfriend claim your children on his taxes?

Answer 1

Maybe. Read the "Qualifying Relative" section at the attached link to IRS Pub. 501 to determine whether your boyfriend can claim a dependency exemption for your children.

There are 4 tests, all of which must be passed for your children to qualify as your boyfriend's qualifying relatives:

1. Not a qualifying child: the children cannot be qualifying children of another taxpayer in order to be claimed as qualifying relatives of your boyfriend.

Are you required to file an income tax return yourself? If so, your children are your qualifying children and cannot be your boyfriend's qualifying relatives. There are some exceptions, such as if you are only filing to obtain a refund of income taxes withheld and do not need the dependency exemptions for your children to obtain that refund. Read this section of Pub. 501 for exceptions and exceptions to the exceptions.

If you determine the child is a qualifying child of another taxpayer, there is no need to proceed to the remaining tests because all 4 tests must be passed for your boyfriend to claim your children as his dependents on his income tax return.

2. Member of household or relationship test: the children are not your boyfriend's relatives (relationship test) so they must have lived in your boyfriend's household all year (member of household test) to pass this test;

3. Gross income test: your children cannot have earned more than $3,500 each during the year.

4. Support test: your boyfriend must have provided more than half of each child's support during the calendar year.

The above is just a quick synopsis. Follow the attached link to the Qualifying Relative section of IRS Pub. 501 for more complete information and examples.