Rules for Claiming a Dependent

[Richard Welsh]

I am the father of an 11 month old. I live with him, his mother, and her
daughter.
We were never married but live as a couple. I know I have paid most of
the bills,
including all of the rent since my son was born. Yet the mother claims
she will claim the federal tax deduction for my son. Can she get away
with this? Should I inform the IRS? Does it matter that she is filing
first?

-Rich

[Phil Marti]

In article <3891E833...@fs1.housing.pitt.edu>, Richard Welsh
<we...@fs1.housing.pitt.edu> writes:

Well, it ain't the Cleavers.

It boils down to whoever paid more than 50% of the support for your son.
Whoever did that gets the exemption. You may also qualify for Head of
Household filing status. See IRS Publication 501 for a discussion of the rules
for both.

If you both claim the same child as a dependent, IRS will be in touch with both
of you asking you to prove your claims. (If you both claim the child and you
know that she has filed, don't try to file electronically. It will bounce.
File on paper.)

Phil Marti
Topeka, KS

[D. Stussy]

On Fri, 28 Jan 2000, Richard Welsh wrote:
> I am the father of an 11 month old. I live with him, his mother, and her
> daughter.
> We were never married but live as a couple. I know I have paid most of
> the bills,
> including all of the rent since my son was born. Yet the mother claims
> she will claim the federal tax deduction for my son. Can she get away
> with this? Should I inform the IRS? Does it matter that she is filing
> first?

It would be interesting to know just how an 11 month old has a daughter?

If you paid most of the bills, it's likely that you meet the 50%+ support test
and that your son's mother doesn't. Therefore, between the mother and you, you
will get the dependency exemption (assuming your son isn't married!).