Son's Girlfriend's Baby

Eva Rosenberg — Thu, 12 Nov 2009 06:18:00 -0800

Today TaxMama hears from Anthony in North Carolina with this story. “My son’s pregnant girlfriend moved in, back in May and the baby was just born. My question is, will I be able to claim both of them, girlfriend and baby, on my 2009 taxes? If so will I get the child tax credit for the baby?”

Dear Anthony,

That’s an interesting question…and has twists that took some thought.

If the baby is your son’s child, that makes it your grandchild. So, you would be able to use Head of Household filing (if you’re not already filing as married).

If the baby is your grandchild, you’re entitled to the child tax credit, if you are the one providing more than half the support. And, of course, the dependency exemption.

However, the girlfriend, since she is no relation to you, must have lived in your home for all 12 months before you could take her as a dependent. Of course, if your son married her…you could claim her as a dependent, again, if you provided more than one half of her support.

As to your son? If he earned more than $3700 for the year – no exemption. And if they got married, and you wanted to claim the bride, he’d have to file as married filing separately.

Read Chapters 2 and 3 in IRS Publication 17 for more detail – and the dependency and support tests.
http://www.irs.gov/publications/p17/index.html Congratulations on your new grandbaby!

And remember, you can find answers to all kinds of questions about dependents, credits, and other tax issues, free. Where? Where else? At TaxMama.com.

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IRS Publication 17 :: Look for the the dependency and support tests

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Son's Girlfriend's Baby (Comment #1)

Lana — Thu, 12 Nov 2009 13:11:52 -0800

paragraph 4 about his son earning $3700 for the year. Am I reading this correct? If he does not make more than $3700 for the year, the son can be claimed as a dependent? Is there an age limit on this?

Son's Girlfriend's Baby (Comment #2)

Toni McIntyre, E.A., CPA — Mon, 16 Nov 2009 07:25:50 -0800

No age limit.
He does still have to pass the support test.

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Son's Girlfriend's Baby

Son's Girlfriend's Baby (Comment #1)

Son's Girlfriend's Baby (Comment #2)