Determining whether you can claim your girlfriend’s child as a dependent on your tax return can significantly impact your tax situation. This decision may affect the tax credits and deductions available to you, potentially lowering your overall tax liability.
Understanding the criteria for claiming a dependent is crucial for accurate tax filing.
Relationship Requirements
To claim your girlfriend’s child as a dependent, you must meet the IRS’s relationship criteria for a qualifying child. A girlfriend’s child is not on the IRS’s relationship list for a qualifying child unless the child is your stepchild (you’re married to the parent) or an eligible foster child placed with you by an authorized agency.1Internal Revenue Service. Publication 501 (2024), Dependents, Standard Deduction, and Filing Information
The child must also meet age criteria: under 19 at the end of the year, under 24 if a full-time student, or any age if permanently and totally disabled. The child must live with you for more than half of the tax year as a member of your household. Temporary absences, such as those for school or medical care, do not affect this requirement.
Residency and Support Criteria
For a qualifying child, the support rule is that the child must not have provided more than half of their own support for the year.2Internal Revenue Service. Child Tax Credit
If the child isn’t your qualifying child (for example, you’re not married to the parent and there’s no foster placement), the only path is to claim the child as a qualifying relative—which generally requires that the child lived with you all year as a member of your household, you provided more than half of the child’s total support, and the child wasn’t the qualifying child of any other taxpayer (which will usually be the child’s parent).3Internal Revenue Service. Dependents
Custodial Arrangements
Custodial arrangements play an important role in determining dependency claims, particularly for separated or unmarried parents. The custodial parent (the one with whom the child spent the greater number of nights) generally claims the child. The noncustodial parent may claim the child only if the custodial parent signs Form 8332 releasing the claim; this release can allow the noncustodial parent to claim the child as a dependent and for the Child Tax Credit, but it does not allow the noncustodial parent to claim benefits like the Earned Income Tax Credit, head of household status, or the Child and Dependent Care Credit.4Internal Revenue Service. Dependents (FAQ): Divorced or Separated Parents
Filing Status Implications
Your filing status affects your tax bracket, standard deduction, and eligibility for credits. Qualifying as head of household provides a higher standard deduction than filing as single, potentially lowering your taxable income. This status requires maintaining a household for a qualifying person, such as a child, and can impact eligibility for credits like the Child Tax Credit and the Earned Income Tax Credit, which can reduce your tax owed or result in a refund.