Discussion:Claiming Qualifying Relative
From TaxAlmanac
Revision as of 00:55, 15 December 2005
Discussion Forum Index --> Tax Questions --> Claiming Qualifying Relative
| 13 December 2005 | |
| Under the Uniform Definition Of Child, you cannot claim an exemption for a person who may qualify as your Qualifying Relative IF that person is a Qualifying Child of another.
If the person for whom the person is the Qualifying Child, is also your Qualifying Relative, can you now claim both. Per Table 5 Pub 501, "You cannot claim any dependents if you, or you spouse if filing jointly, could be claimed as a dependent by another taxpayer." Example: Boyfriend, girlfriend live together all year. Not against local law. She has children, not his. She has no income. Her children are her Qualifying Children so he could not claim them. However, do to the fact that she is boyfriend's dependent (Qualifying Relative) she cannot claim any dependents. | |
| 13 December 2005 | |
| Ron, are you asking a question here?
Your example scenario is surprisingly complex, so if you have a specific question, please spell it out and you're more likely to get responses. | |
| 14 December 2005 | |
| Ron, I think you are correct. I recently attended the annual IRS Sypmposium in my area and this was discussed in detail with an example like this. Go to the IRS web site and find the "TaxTalk" section. You can view old archives and I think today's program discussed this exact example. Program detail: aired 12/13/05, 2-3pm ET, titled "Get Ready for Filing Season 2006 (Part 1 - Individuals)" | |
| 14 December 2005 | |
| The question I am asking, is the boyfriend going to be able to claim the girlfriend's children as dependents? | |
| December 14, 2005 | |
| It's my understanding that if these non-related persons lived with the wage earner for an entire year, he can claim them as dependents, called "members of household". This happens a lot in my area. | |
| 14 December 2005 | |
| I think the answer to Ron's question is less clear in 2005 than in prior years.
In 2005 a dependent is either a Qualifying Child or a Qualifying Relative - period. Unless BF adopts or fosters GF's children, the kids are clearly not BF's Qualifying Children. So we have to concentrate on the Qualifying Relative path to determing whether BF can claim them as dependents. Let's assume that all the other criteria for QR are satisfied (member of household, gross income, and support tests). A child is not a QR if s/he "is" anybody's QC. This is spelled out in plain English. What is not spelled out is whether the intent is that some other taxpayer is treating the child as a QC for tax purposes. I think you could make a case that if GF is not claiming the children as dependents - i.e., not treating them as her Qualifying Children - then BF can treat them as Qualifying Relatives and, thus, dependents. But this is at the ragged edge of a new tax law. Trying to discern the intent of a new tax law without applicable precedent is risky business. The IRS is unique in its strictness in interpreting the letter of the law. | |
| 14 December 2005 | |
| If the BF and GF had a child of their own, would that make any difference in BF claiming the GF's other kids? That is, would the GF's kids now become BF stepchildren because of blood descent. | |
| 15 December 2005 | |
| MizLiz is correct. If they lived with him all year and meet the other requirements he can take them. He can also take his GF if she isn't required to file and their living together doesn't violate any State law.
For years we have denied the signifigant other because "they were living in sin" but, what two consenting adults do in the privacy of there own home is not a violation of any law I am aware of. (Prior career was law enforcement). Doesn't QC refer to EIC. If the income applies, the mother of the child would not be able to take the child if the BF supports the kids and makes more income than the GF even if she makes enough for it to be taxable. | |
