Can someone else claim my kids in their tax return? 5 Answers as of July 04, 2013I have lived with my fiancee’s aunt and uncle for 7 months, I have provided all of their support, and I have not used their address for anything. All we do is basically sleep here. Can they legally claim my kids on their 2011 tax return?
Steven J. Fromm | Steven J. Fromm & Associates, P.C.
Here is an excerpt of my legal guide as to the requirement to claiming a dependency exemption. Qualifying Relative As a Dependent Written by: Steven J. Fromm Attorney licensed in Pennsylvania Contributor Level 10 1Member of Household or Relationship Test To meet this test, a person must either: 1. Live with you all year as a member of your household, or (2) Be related to you in one of the ways listed under Relatives Who Do Not Live with You in the immediately following next Section 2. If at any time during the year the person was your spouse, that person cannot be your qualifying relative. 2Relatives Who Do Not Live With You A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test: 1. Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) 2. Your brother, sister, half brother, half sister, stepbrother, or stepsister. 3. Your father, mother, grandparent, or other direct ancestor, but not foster parent. 4. Your stepfather or stepmother. 5. A son or daughter of your brother or sister. 6. A brother or sister of your father or mother. 7. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Any of these relationships that were established by marriage are not ended by death or divorce. 3Gross Income Limitation The relative's gross income for the year must be less than $3,650. 4Support Test The taxpayer must provide more than half of the person's total support for the year. First determine the total support provided for that person. Total support includes amounts spent to provide food, lodging, clothing, education, medical, dental, insurance, etc. Second, determine the portion of that support you paid which must be more than half to pass this test. In cases where no one individual pays more than 50% of an individual's support then Form 2120, Multiple Support Declaration, can be used in agreement between all support providers to decide which one will claim the exemption. 5Dependent Taxpayer Test If you could be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. 6Joint Return Test A taxpayer generally cannot claim a married person as a dependent if he or she files a joint return. 7Citizen or Resident Alien, Etc. Test A taxpayer cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
Answer Applies to: Pennsylvania
Law Offices of Sanford I Millar, A Professional Corporation | Sanford Millar
In order for there to be a claim of dependency a taxpayer must meet a support test. The taxpayer who provides at least 50% of the support gets the deduction.
Answer Applies to: California