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Federal income tax laws

Somerset, KY |

my daughter lives with her mother, I pay child support, her mother doesn't work but lives with her boyfriend that has worked. We are not married and have never been married, there is no custody agreement between us; she is the custodial parent. Does her boyfriend have the right legally to claim my daughter on his taxes. The support my child gets is what they live on.

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Attorney answers 3


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

Support test.

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:

In any case, please consult a licensed tax professional on this issue.

Thank you.

Suzanne Alexandra Ascher, Esq., CPA, Tax LL.M.

Legal disclaimer by Suzanne Alexandra Ascher, Esq: My answer is strictly for information and education purposes only and therefore my answer does not form any attorney-client relationship and attorney-client privilege between me and you. These questions and answers on AVVO.COM are no substitute for actual qualified legal advice by an actual licensed attorney in good standing with the bar who can become fully informed of your entire situation above and beyond the limited description of your situation in your question. Further, nothing posted in this public forum of AVVO.COM is deemed confidential or privileged communication. Finally, in accordance with IRS Circular 230 disclosure, federal (United States) tax advice provided in this communication is neither intended nor written to be used, and cannot be used, by to avoid penalties under the Internal Revenue Code or to promote, market, or recommend to anyone a transaction or matter addressed in this communication.


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.

Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, any tax advice contained in this communication, including attachments thereto, was not written to be used and cannot be used for the purpose of (a) avoiding tax-related penalties under the Internal Revenue Code or (b) promoting, marketing or recommending to another party any tax-related matters addressed herein. If you would like a written opinion upon which you can rely for the purpose of avoiding penalties, please contact Steven F. Schroeder using the contact information set forth above.