To claim you child he would have to meet the qualifying relative test:
There are four tests that must be met for a person to be your qualifying relative. The four tests are:
Not a qualifying child test,
Member of household or relationship test,
Gross income test, and
Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.
On the IRS website, there is a publication you may want to refer to: IRS Publication 501 "Exemptions, Standard Deduction, and Filing Information (for Use in Preparing 2010 Returns)" which addresses dependent exemptions in detail.
The link is: http://www.irs.gov/pub/irs-pdf/p501.pdf
In any case, please consult a licensed tax professional on this issue.
Suzanne Alexandra Ascher, Esq., CPA, Tax LL.M.
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Along with what the other posters have suggested you may want to look at IRC Sec. 152 regarding dependents. I believe the hurdle that the boyfriend will have in trying to claim the exemption is the qualifying child/ relative test. You should consult a licensed tax professional in your area to get a more indepth review of your situation.
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