Can I Claim My Girlfriend’s Child as a Dependent?

Claiming a dependent on your tax return can significantly impact your financial situation, potentially leading to valuable tax credits and deductions. However, understanding the specific criteria for claiming a dependent can be complex, particularly when the dependent is not a biological child, such as a girlfriend’s child. The Internal Revenue Service (IRS) has precise rules that determine who qualifies, and these guidelines are essential to navigate for accurate tax filing. This article will explore the requirements and implications of claiming a non-biological child as a dependent.

Qualifying as a Dependent

The IRS categorizes dependents into two main types: a “Qualifying Child” and a “Qualifying Relative.” Each category has distinct tests that must be met, and a girlfriend’s child could potentially qualify under either, depending on the specific circumstances of their living arrangement and financial support.

A Qualifying Child is typically a biological child, stepchild, foster child, sibling, stepsibling, or a descendant of any of them. This category generally focuses on the child’s age, residency, and support. In contrast, a Qualifying Relative encompasses a broader range of individuals who may or may not be related by blood but meet specific income and support thresholds, and often a household residency requirement.

Meeting the Dependency Tests

To claim a girlfriend’s child as a dependent, several IRS tests must be satisfied, which can vary slightly depending on whether the child is claimed as a Qualifying Child or a Qualifying Relative.

Relationship Test

The Relationship Test is met for a Qualifying Child if they are your son, daughter, stepchild, or foster child, or a descendant of any of them. For a Qualifying Relative, a non-biological child can meet this test if they live with you all year as a member of your household. This relationship must not violate local law.

Residency Test

The Residency Test requires the child to have lived with you for more than half of the tax year. Temporary absences for reasons like school, vacation, medical care, or military service generally count as time lived with you. If the child was born or died during the year, they are considered to have lived with you for the entire period they were alive and residing in your home.

Age Test

The Age Test applies primarily to a Qualifying Child, who must be under age 19 at the end of the tax year, or under age 24 if a full-time student. There is no age limit if the child is permanently and totally disabled. This test does not apply to a Qualifying Relative.

Support Test

The Support Test is crucial for both categories. For a Qualifying Child, the child must not have provided more than half of their own support for the year. For a Qualifying Relative, you must provide more than half of the person’s total support during the tax year. Support includes expenses such as food, lodging, clothing, education, and medical care.

Other Key Tests

Gross Income Test: This test applies only to a Qualifying Relative, meaning the child’s gross income for the year must be less than $5,050 for the 2024 tax year. For a Qualifying Child, there is no income limit, provided they did not provide more than half of their own support.
Joint Return Test: The child cannot file a joint tax return for the year, unless it is filed solely to claim a refund of withheld income tax or estimated tax paid.
Citizenship Test: The child must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.

Resolving Multiple Claims

The IRS has “tie-breaker rules” to determine who has priority in claiming the child for tax purposes. These rules ensure that only one taxpayer can claim a specific child as a dependent in a given tax year.

Generally, if a child is a qualifying child of more than one person, the parent typically has priority. If both parents can claim the child, the parent with whom the child lived for the longer period during the year (the custodial parent) usually has the right to claim the child. If the child lived with each parent for an equal amount of time, the parent with the higher adjusted gross income (AGI) claims the child.

If neither of the individuals who could claim the child is a parent, the person with the highest AGI claims the child. If a biological parent meets the qualifying child tests, they typically have priority over a non-parent who might only qualify the child as a qualifying relative, even if the non-parent provided more support. However, written agreements, such as IRS Form 8332, can sometimes allow a non-custodial parent to release their claim to the child, enabling another eligible individual to claim them.

Impact on Your Tax Return

Successfully claiming a dependent on your tax return can lead to eligibility for several tax benefits, which can significantly reduce your tax liability. One such benefit is the ability to use the Head of Household filing status, provided other requirements are met. To qualify, you must be unmarried or considered unmarried on the last day of the tax year, pay more than half the cost of keeping up a home for the year, and have a qualifying person live with you in that home for more than half the year. The Head of Household status offers a higher standard deduction and more favorable tax brackets compared to the Single filing status.

Child Tax Credit

Claiming a qualifying child also makes you eligible for the Child Tax Credit. For the 2024 tax year, this credit is worth up to $2,000 per qualifying child. A portion of this credit, up to $1,700 per child for 2024, may be refundable as the Additional Child Tax Credit, meaning you could receive money back even if you owe no tax. To qualify for the refundable portion, you generally need to have earned income exceeding $2,500.

Credit for Other Dependents

For dependents who do not qualify for the Child Tax Credit, such as a child who is age 17 or older but still a dependent, you may be eligible for the Credit for Other Dependents. This non-refundable credit is worth up to $500 per qualifying dependent.

Earned Income Tax Credit (EITC)

Additionally, having a qualifying child can affect your eligibility for the Earned Income Tax Credit (EITC), a refundable credit designed for low- and moderate-income workers. The amount of EITC can increase with the number of qualifying children.