Discussion:Taking Girl Friends Child as a Dependent

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Discussion Forum Index --> Basic Tax Questions --> Taking Girl Friends Child as a Dependent


Discussion Forum Index --> Tax Questions --> Taking Girl Friends Child as a Dependent

ERayR (talk|edits) said:

23 January 2012
New client has a 2011 baby with girl friend, Girl friend has an older child(2 years old). Client splits with girl friend and ends up with both kids(not legally, he just has them). Can I fit ex girl friends 2 year old into the definition of step child. Client fits support test and other tests I am just having trouble with relationship test.

Thanks

Ray R

MilTaxEA (talk|edits) said:

23 January 2012
What about qualifying relative?

EZTAX (talk|edits) said:

23 January 2012
MilTax has the right idea. When did they separate? If they lived together more than 6 months did girlfriend have taxable income? Are they getting along?

Tax Writer (talk|edits) said:

23 January 2012
A "step-child" is a relationship that is established by marriage. The biological child is the taxpayer's qualifying child, the other child and the GF could both be qualifying relatives, if they meet all the tests.

Taxea (talk|edits) said:

23 January 2012
Does he know for sure she isn't taking them? Either way he needs a Form 8332 signed by their mother.

Death&Taxes (talk|edits) said:

23 January 2012
8332 - "Release to Exemption for Child by Custodial Parent"

Doesn't sound like she is the Custodial parent, but as EZ points out, we don't know when they separated.

Tax Writer (talk|edits) said:

23 January 2012
Again, the Form 8332 is not necessary in this case. The taxpayer in the scenario is the custodial parent.

Taxaway (talk|edits) said:

23 January 2012
The older child can be claimed by the taxpayer IF the girlfriend is not required to file. Since the older child is her QC but the QR of the taxpayer, he can claim only if she is filing to claim a refund or EIC rather than because of a requirement. (This assumes the older child lived with the mother over 6 months to be QC.)

Also since they split, the girlfriend can't be a dependent in this case, not being a member of household all year.

ERayR (talk|edits) said:

23 January 2012
Thanks all your replies have helped immensely. It helped to sort things. It appears that I can go with qualifying relative. I'm thinking that to avoid any possible problems that might arise a Form 8332 for each child would be a good idea.

They separated in November. Ex-girlfriend has income but it is my understanding that it may not even be enough to need to file. Getting along? I don't know it is also my understanding that there is an uneasy truce. Both very young and self involved.

Again Thanks

Okie1tax (talk|edits) said:

23 January 2012
ERayR, are you saying you want the Custodial parent to issue the non-custodial parent the right to claim the children?

Ddoshan (talk|edits) said:

23 January 2012
ERay ... If mom had much of any income at all she most likley will still claim her biological child for the EIC. The boyfriend cannot claim her biological child (2 year old) unless the child lived with him all year, met the various other tests and as mentioned the girlfriend is not required to file a return and does not except for a refund of taxes withheld. If she even had 2-3 thousand of income she would be eligible for 6-9 hundred or so of EIC and she most likely would file for that.

Form 8332 would not apply to the child that is Moms and not also the boyfriends. The child of both would be a qualifying child of both based on your post but the boyfriend would appear to win as the child lived with him the greater part of the year.

Please read pub 17 etc. and go over the rules for qualifying child and qualifying relative and all the permutations of.

Based on the information in your post I would be very reluctant to claim the child that is not the boyfriends biological child as the child is a qualifying child of Mom, or so it appears.

ERayR (talk|edits) said:

23 January 2012
Okietax - No kids are with client.

Ddoshan - The child lived with him at least 10 - 11 months and is still with him. The child meets criteria for qualifying relative (Any other person who lived with the taxpayer for which the taxpayer provided over half the support.

Mom did not provide any support.

Tax Writer (talk|edits) said:

23 January 2012
Sorry, but you lost me here.

No kids are with client.

I thought the "client" was the boyfriend. If no kids are with him, then he can't claim any of them as qualifying children.

The child lived with him at least 10 - 11 months and is still with him.

This does not meet the criteria for a qualifying relative. The non-biological child must have lived with the boyfriend ALL YEAR (12 months) in order for the child to be a "qualifying relative."

Taxaway (talk|edits) said:

23 January 2012
That's right, if the scenario is now 'changing', all bets are off for the boyfriend regarding the older child.

Ddoshan (talk|edits) said:

23 January 2012
ERayR ... If you plan on doing returns where there are parents with children, that live apart, or as in your situation, or are divorced or separated, or many of the various situations that arise .. These situations can get very tricky, sometimes quite complicated, and quite confusing at times.

You really need to read all the material such as in Pub 17 about qualifying child, qualifying relative, as to the various rules, examples, etc. that pretain to the exemption, child tax credit, and the EITC. Read them all about 4 times. If you haven't don't do returns involving such things until you do.

ERayR (talk|edits) said:

23 January 2012
Tax Writer - The kids are with the client. I was answering Okietax'x question.

I went back over it and see you are right about the non-biological child. Thanks.

I have it worked out now thanks all for the input and help. I will file with the biological child only.

Taxea (talk|edits) said:

23 January 2012
I would get a F8332 just to eliminate any problems. When an unmarried couple has a child it is usually the mother of the child who is 1st entitled to the deduction. If he is not on the birth certificate and you don't have a F8332 to present when asked.....you will need one even if he is the "custodial" parent. I believe in getting the document in case it becomes an issue. If you don't think you need it, put it in your client file. When the IRS sends the letter you will be ready for them.

Okie1tax (talk|edits) said:

24 January 2012
Taxea, Form 8332 is given by the "custodial" parent to the "non-custodial" parent. Doesn't make any difference if mother OR father.

Taxaway (talk|edits) said:

24 January 2012
Even with the boyfriend/father claiming his child as a QC and the other as a QR, (2 yr old living all year w/him and mother not required to file, etc.), don't be surprised to have the IRS send an inquiry about the living situation and want proof of residence for the children.

Regardless of whether it's fair, the IRS shows predisposition toward a maternal custody position. When a father is reporting custody, they may question it.

So it's not an 8332 you'll need, it's school records, medical bills etc., anything documenting the children's residence same as boyfriend/father.

Just saying.

Tax Writer (talk|edits) said:

24 January 2012
I agree with Okietax. Not only is a Form 8332 inappropriate, it also sets up a situation where you are basically admitting that the father ISN'T the custodial parent, since the form is specifically used for a non-custodial parent to take the exemption.

Seriously, folks-- everyone knows that the non-custodial parent doesn't get EITC, dependent care credit, or HOH--remember? Why would you have a male custodial parent secure a this form from a female NON-CUSTODIAL parent?

Regardless of any implied prejudices of the the IRS, the suggestion has no basis in tax law whatsoever, and may actually hurt the father's case.

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