Discussion:Living with girlfriend and her kids Qualifying Child (pre 2008-5)

can I claim them all as dependent? can I file as HOH and claim them as dependent?

Thanks for help.

You MAY be able to claim the g/f as your dependent, but no way on the kids...Like Kevin said, get some help with this if you can :)

Yeah, Yoga...so many replies intermingle....hehe

Thanks for all the replies.

Should I consider going to tax lawer or HR Block?

Thanks

Hey, TAXPROS, nobody wants to comment on my Sec. 152 question/remark??????

There are four tests that must be met for a person to be your qualifying relative. The four tests are: Not a qualifying child test, Member of household or relationship test, Gross income test, and Support test. Age. Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative.

All I want is for you to be able to defend your position up to the level that you can afford to defend it. The recommendation to get professional help is so that you can fall back on their expertise to an extent. You are responsible for whatever goes on your tax return, but the tax pro will be able to defend his position up to whatever level he is licensed.

I am not saying NO, I am just saying "we need to know what a taxpayer is".

"Taxpayers generally may claim an individual who does not meet the uniform definition of qualifying child with respect to any taxpayer as a dependent if the present law deprendency requirements (including the gross income and support tests) are satisfied." This is amplified by two examples and a footnote which states 'Individuals who satisfy the present-law dependency tests and who are not qualifying children are referrred to as 'qualifying relatives' under the provision.

http://thomas.loc.gov/cgi-bin/cpquery/T?&report=hr126&dbname=108&

"A taxpayer may claim head of household filing status if the taxpayer is unmarried (and not a surviving spouse) and pays more than one half of the cost of maintaining as his or her home a household which is the principal place of abode for more than one half of the year of (1) an unmarried son, daughter, stepson or stepdaughter of the taxpayer or an unmarried descendant of the taxpayer's son or daughter,"

If you want to claim them next year, tie the knot! Then you can file MFJ.

Check the irs.gov web site. They are the final answer.

CPA, EA, and attorneys can represent you before the IRS.

Note that all we are discussing is the allowance for exemptions as dependents. Because they are not a QC of this taxpayer, he can't get EIC, Child Credit, etc. Wasn't the purpose of the UDC to stop us from having to separate these issues?

Sec. 7701. Definitions

TITLE 26, Subtitle F, CHAPTER 79, Sec. 7701. STATUTE

   (a)   When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof -

       (1)   Person
       The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. 
       (2)   Partnership and partner
       The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization. 
       (3)   Corporation
       The term "corporation" includes associations, joint-stock companies, and insurance companies. 
       (4)   Domestic
       The term "domestic" when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. 
       (5)   Foreign
       The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not domestic. 
       (6)   Fiduciary
       The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. 
       (7)   Stock
       The term "stock" includes shares in an association, joint-stock company, or insurance company. 
       (8)   Shareholder
       The term "shareholder" includes a member in an association, joint-stock company, or insurance company. 
       (9)   United States
       The term "United States" when used in a geographical sense includes only the States and the District of Columbia. 
       (10)   State
       The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. 
       (11)   Secretary of the Treasury and Secretary

           (A)   Secretary of the Treasury
           The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his. 
           (B)   Secretary
           The term "Secretary" means the Secretary of the Treasury or his delegate. 

       (12)   Delegate

           (A)   In general
           The term "or his delegate" -

               (i)   when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context; and 
               (ii)   when used with reference to any other official of the United States, shall be similarly construed. 

           (B)   Performance of certain functions in Guam or American Samoa
           The term "delegate," in relation to the performance of functions in Guam or American Samoa with respect to the taxes imposed by chapters 1, 2, and 21, also includes any officer or employee of any other department or agency of the United States, or of any possession thereof, duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform such functions. 

       (13)   Commissioner
       The term "Commissioner" means the Commissioner of Internal Revenue. 
       (14)   Taxpayer
       The term "taxpayer" means any person subject to any internal revenue tax.

Since you lived together, you would have to claim the child as a dependent in order to get the EIC, child tax credit, and child care credit. You would both file as Single, in this case, unless your income was more than your boyfriend's. If your income was more than your boyfriend's, you could file as HOH and your boyfriend would file as Single.

Of course, saying "I told you so" is not in good taste. So I won't say it (I'll just write it).

Note: For purposes of this rule, someone who files just to get a refund of any federal taxes withheld is NOT a taxpayer. But someone who files to claim a refundable credit, such as the EIC IS A TAXPAYER.

GOOD LUCK

If girlfriend is over 25 and makes 4k on a W-2, she would get EIC based on her alone (not kid). What are we supposed to do? It would not surprise me if the IRS would send her the EIC even if we did not include it on the return!

I did leave a message at the number found on 2008-5 but still have not heard back. Guess they are pretty busy.

As far as I can tell we also never were totally clear on what would happen if the girlfriend has 1k of SE income. I am inclined to feel that this does not fall under 6012 but others have argued differently in another thread. Just does not seem right that being self-employed should change the situation.

This found this quiz in this months issue.

Question: Tony and Tina, an unmarried couple that live together, come into your office to have you prepare their necessary tax returns. Tony does not work (nor does he have any income) but has two children, ages 4 and 6, from a previous marriage. These children lived with Tony and Tina all year long. Tina provides the majority of the support for Tony and his children. Can Tina claim a dependency exemption for Tony or his children?

Answer: Yes, all three of them are qualifying relatives of Tina. For someone to be a qualifying relative, four tests must be met:

The person cannot be a qualifying child of another person. Because Tony is not required to file a return, his children are not qualifying children of his (Notice 2008-5). The person must either live with the taxpayer for the entire year or be a relative. The person's gross income must be less than $3,400 for the year. The taxpayer must provide over half the person's support for the year. Tina can claim dependency exemptions for Tony and his children; however, she will not be allowed head of household filing status, the child tax credit, or the earned income credit.